27 C.F.R. § 479.83 Transfer tax in addition to import duty.
Title 27 - Alcohol, Tobacco Products and Firearms
The transfer tax imposed by section 5811, I.R.C., is in addition to any import duty.
Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart F—Transfer Tax
§ 479.83 Transfer tax in addition to import duty.
