Part 479 — Machine Guns, Destructive Devices, and Certain Other Firearms
Subpart A — Scope of Regulations
Subpart B — Definitions
Subpart C — Administrative and Miscellaneous Provisions
Subpart D — Special (Occupational) Taxes
- § 479.31— Liability for tax.
- § 479.32— Special (occupational) tax rates.
- § 479.32a— Reduced rate of tax for small importers and manufacturers.
- § 479.33— Special exemption.
- § 479.34— Special tax registration and return.
- § 479.35— Employer identification number.
- § 479.36— The special tax stamp, receipt for special (occupational) taxes.
- § 479.37— Certificates in lieu of stamps lost or destroyed.
- § 479.38— Engaging in business at more than one location.
- § 479.39— Engaging in more than one business at the same location.
- § 479.40— Partnership liability.
- § 479.41— Single sale.
- § 479.42— Changes through death of owner.
- § 479.43— Changes through bankruptcy of owner.
- § 479.44— Change in partnership or unincorporated association.
- § 479.45— Changes in corporation.
- § 479.46— Notice by taxpayer.
- § 479.47— Notice by taxpayer.
- § 479.48— Failure to pay special (occupational) tax.
- § 479.49— Failure to register change or removal.
- § 479.50— Delinquency.
- § 479.51— Fraudulent return.
- § 479.52— State regulations.
Subpart E — Tax on Making Firearms
- § 479.61— Rate of tax.
- § 479.62— Application to make.
- § 479.63— Identification of applicant.
- § 479.64— Procedure for approval of application.
- § 479.65— Denial of application.
- § 479.66— Subsequent transfer of firearms.
- § 479.67— Cancellation of stamp.
- § 479.68— Qualified manufacturer.
- § 479.69— Making a firearm for the United States.
- § 479.70— Certain government entities.
- § 479.71— Proof of registration.
Subpart F — Transfer Tax
- § 479.81— Scope of tax.
- § 479.82— Rate of tax.
- § 479.83— Transfer tax in addition to import duty.
- § 479.84— Application to transfer.
- § 479.85— Identification of transferee.
- § 479.86— Action on application.
- § 479.87— Cancellation of stamp.
- § 479.88— Special (occupational) taxpayers.
- § 479.89— Transfers to the United States.
- § 479.90— Certain government entities.
- § 479.90a— Estates.
- § 479.91— Unserviceable firearms.
- § 479.92— Transportation of firearms to effect transfer.
- § 479.93— Transfers of firearms to certain persons.
Subpart G — Registration and Identification of Firearms
Subpart H — Importation and Exportation
- § 479.111— Procedure.
- § 479.112— Registration of imported firearms.
- § 479.113— Conditional importation.
- § 479.114— Application and permit for exportation of firearms.
- § 479.115— Action by Director.
- § 479.116— Procedure by exporter.
- § 479.117— Action by Customs.
- § 479.118— Proof of exportation.
- § 479.119— Transportation of firearms to effect exportation.
- § 479.120— Refunds.
- § 479.121— Insular possessions.
- § 479.122— Requirements.