27 C.F.R. § 479.32 Special (occupational) tax rates.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Prior to January 1, 1988, the special (occupational) tax rates were as follows: (b) Except as provided in §479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows: (c) A taxpayer who was engaged in a business on January 1, 1988, for which a special (occupational) tax was paid for a taxable period which began before January 1, 1988, and included that date, shall pay an increased special tax for the period January 1, 1988, through June 30, 1988. The increased tax shall not exceed one-half the excess (if any) of (1) the rate of special tax in effect on January 1, 1988, over (2) the rate of such tax in effect on December 31, 1987. The increased special tax shall be paid on or before April 1, 1988. [T.D. ATF–271, 53 FR 17550, May 17, 1988]
Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart D—Special (Occupational) Taxes
§ 479.32 Special (occupational) tax rates.
------------------------------------------------------------------------ Per year or fraction thereof------------------------------------------------------------------------Class 1_Importer of firearms............................... $500Class 2_Manufacturer of firearms........................... 500Class 3_Dealer in firearms................................. 200Class 4_Importer only of weapons classified as ``any other 25 weapon''..................................................Class 5_Manufacturer only of weapons classified as ``any 25 other weapon''............................................Class 6_Dealer only in weapons classified as ``any other 10 weapon''..................................................------------------------------------------------------------------------
------------------------------------------------------------------------ Per year or fraction thereof------------------------------------------------------------------------Class 1_Importer of firearms (including an importer only of $1,000 weapons classified as ``any other weapon'')...............Class 2_Manufacturer of firearms (including a manufacturer 1,000 only of weapons classified as ``any other weapon'').......Class 3_Dealer in firearms (including a dealer only of 500 weapons classified as ``any other weapon'')...............------------------------------------------------------------------------
