This regulation explains requirements (including tax and registration) for manufacturing, making, dealing in, transferring, importing, and exporting firearms covered by the National Firearms Act ("NFA firearms").
Important topics include:
- Definition of NFA firearms
- Definitions of terms used in this regulation
- Special (occupational) tax rates and registration
- Tax on making a NFA firearm (and application to make a NFA firearm)
- Tax on transferring a NFA firearm (and application to transfer a NFA firearm)
- Registration and identification of NFA firearms
- Importation and exportation of NFA firearms
- Penalties and forfeitures
Search 27 CFR Part 479
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The ATF’s eRegulations tool is an editorial compilation of material and not an official legal edition of the Code of Federal Regulations or the Federal Register . We have made every effort to ensure the material presented in this tool is accurate, but if you are relying on it for legal research you should consult the official editions of those sources to confirm your findings. Nothing in this tool binds ATF or creates any rights, benefits, or defenses, substantive or procedural, that are enforceable by any party in any manner.