27 C.F.R. § 70.443 Firearms and ammunition.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Commerce in firearms and ammunition. (1) 27 CFR part 178 contains the regulations relative to: (i) The licensing of importers and manufacturers of firearms and ammunition, collectors of firearms, and dealers in firearms, (ii) The identification of firearms, (iii) The acquisition and disposition of firearms and ammunition, (iv) The records required to be kept by licensees, and (v) The forfeiture and disposition of seized firearms and ammunition, under the provisions of title I of the Gun Control Act of 1968, as amended, and also (vi) The restrictions regarding the receipt, possession, or transportation of firearms by certain persons. (b) Firearms and ammunition excise taxes. (1) 27 CFR part 53 contains the regulations relative to: (i) Payment of excise tax on the sale of pistols, revolvers, firearms (other than pistols and revolvers), shells and cartridges, (ii) Establishing constructive sales price, (iii) Registration for tax free sales, (iv) Keeping of records and rendering of returns, and (v) The exportation or use in further manufacture of tax-paid articles. [T.D. ATF–331, 57 FR 40328, Sept. 3, 1992]
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
Provisions Relating to Firearms, Shells and Cartridges, and Explosives
§ 70.443 Firearms and ammunition.
