1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter II - BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE
  4. Subchapter B - FIREARMS AND AMMUNITION
  5. Part 479 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
  6. Subpart E - Tax on Making Firearms
  7. Topic - Exceptions to Tax on Making Firearms
  8. 27 CFR § 479.68
27 CFR § 479.68
Qualified manufacturer
April 24, 2020
CFR

A manufacturer qualified under this part to engage in such business may make firearms without payment of the making tax. However, such manufacturer shall report and register each firearm made in the manner prescribed by this part.

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-271, 53 FR 17551, May 17, 1988]

Previous
§ 479.69 Making a firearm for the United States
Next
§ 479.70 Certain government entities

Tried the LawStack mobile app?

Join thousands and try LawStack mobile for FREE today.

  • Carry the law offline, wherever you go.
  • Download CFR, USC, rules, and state law to your mobile device.

Designed and built by Tekk Innovations LLC, the makers of the LawStack iPhone app or Android app.

© 2020 Tekk Innovations LLC