27 C.F.R. § 479.68 Qualified manufacturer.
Title 27 - Alcohol, Tobacco Products and Firearms
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]
Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart E—Tax on Making Firearms
Exceptions to Tax on Making Firearms
§ 479.68 Qualified manufacturer.
