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 F - Transfer Tax
  7. 27 CFR § 479.83
27 CFR § 479.83
Transfer tax in addition to import duty
April 24, 2020
CFR

The transfer tax imposed by section 5811, I.R.C., is in addition to any import duty.

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§ 479.82 Rate of tax
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Topic Application and Order for Transfer of Firearm

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