27 C.F.R. PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
TITLE 27--Alcohol, Tobacco Products, and Firearms
CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE
SUBCHAPTER B--FIREARMS AND AMMUNITION
PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart A--SCOPE OF REGULATIONS
Subpart B--DEFINITIONS
Subpart C--ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS
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| Right of entry and examination.
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| Restrictive use of required information.
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| Destructive device determination.
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| Alternate methods or procedures; emergency variations from requirements.
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Subpart D--SPECIAL (OCCUPATIONAL) TAXES
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| Special (occupational) tax rates.
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| Reduced rate of tax for small importers and manufacturers.
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| Special tax registration and return.
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| Employer identification number.
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| The special tax stamp, receipt for special (occupational) taxes.
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| Certificates in lieu of stamps lost or destroyed.
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| Engaging in business at more than one location.
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| Engaging in more than one business at the same location.
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| Changes through death of owner.
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| Changes through bankruptcy of owner.
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| Change in partnership or unincorporated association.
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| Failure to pay special (occupational) tax.
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| Failure to register change or removal.
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Subpart E--TAX ON MAKING FIREARMS
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| Identification of applicant.
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| Procedure for approval of application.
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| Subsequent transfer of firearms.
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| Making a firearm for the United States.
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| Certain government entities.
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Subpart F--TRANSFER TAX
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| Transfer tax in addition to import duty.
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| Identification of transferee.
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| Special (occupational) taxpayers.
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| Transfers to the United States.
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| Certain government entities.
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| Transportation of firearms to effect transfer.
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| Transfers of firearms to certain persons.
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Subpart G--REGISTRATION AND IDENTIFICATION OF FIREARMS
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| Registration of firearms.
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| How must firearms be identified?
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| Registration of firearms manufactured.
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| Registration of firearms by certain governmental entities.
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| Transfer and possession of machine guns.
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Subpart H--IMPORTATION AND EXPORTATION
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| Registration of imported firearms.
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| Application and permit for exportation of firearms.
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| Transportation of firearms to effect exportation.
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Subpart I--RECORDS AND RETURNS
Subpart J--STOLEN OR LOST FIREARMS OR DOCUMENTS
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| Stolen or lost documents.
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Subpart K--EXAMINATION OF BOOKS AND RECORDS
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| Failure to make returns: Substitute returns.
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| Penalties (records and returns).
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Subpart L--DISTRIBUTION AND SALE OF STAMPS
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| National Firearms Act stamps.
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| Reuse of stamps prohibited.
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Subpart M--REDEMPTION OF OR ALLOWANCE FOR STAMPS OR REFUNDS
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| Redemption of or allowance for stamps.
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Subpart N--PENALTIES AND FORFEITURES
Subpart O--OTHER LAWS APPLICABLE
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| Applicability of other provisions of internal revenue laws.
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| Commerce in firearms and ammunition.
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