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SUBPART A - Scope of Regulations
§ 479.23 Restrictive use of required information.
§ 479.24 Destructive device determination.
§ 479.25 Collector's items.
SUBPART D - Special (Occupational) Taxes
§ 479.31 Liability for tax.
§ 479.32 Special (occupational) tax rates.
§ 479.32a Reduced rate of tax for small importers and manufacturers.
§ 479.33 Special exemption.
§ 479.34 Special tax registration and return.
§ 479.35 Employer identification number.
§ 479.36 The special tax stamp, receipt for special (occupational) taxes.
§ 479.37 Certificates in lieu of stamps lost or destroyed.
§ 479.38 Engaging in business at more than one location.
§ 479.39 Engaging in more than one business at the same location.
§ 479.40 Partnership liability.
§ 479.41 Single sale.
§ 479.42 Changes through death of owner.
§ 479.43 Changes through bankruptcy of owner.
§ 479.44 Change in partnership or unincorporated association.
§ 479.45 Changes in corporation.
CHANGE OF BUSINESS LOCATION
§ 479.46 Notice by taxpayer.
CHANGE OF TRADE NAME
§ 479.48 Failure to pay special (occupational) tax.
§ 479.49 Failure to register change or removal.
§ 479.50 Delinquency.
§ 479.51 Fraudulent return.
APPLICATION OF STATE LAWS
§ 479.52 State regulations.
SUBPART E - Tax on Making Firearms
§ 479.61 Rate of tax.
APPLICATION TO MAKE A FIREARM
§ 479.62 Application to make.
§ 479.63 Identification of applicant.
§ 479.64 Procedure for approval of application.
§ 479.65 Denial of application.
§ 479.66 Subsequent transfer of firearms.
§ 479.67 Cancellation of stamp.
EXCEPTIONS TO TAX ON MAKING FIREARMS
§ 479.68 Qualified manufacturer.
§ 479.69 Making a firearm for the United States.
§ 479.70 Certain government entities.
§ 479.71 Proof of registration.
SUBPART F - Transfer Tax
§ 479.81 Scope of tax.
§ 479.83 Transfer tax in addition to import duty.
APPLICATION AND ORDER FOR TRANSFER OF FIREARM
§ 479.84 Application to transfer.
§ 479.85 Identification of transferee.
§ 479.86 Action on application.
EXEMPTIONS RELATING TO TRANSFERS OF FIREARMS
§ 479.88 Special (occupational) taxpayers.
§ 479.89 Transfers to the United States.
§ 479.90a Estates.
§ 479.91 Unserviceable firearms.
§ 479.92 Transportation of firearms to effect transfer.
OTHER PROVISIONS
§ 479.93 Transfers of firearms to certain persons.
SUBPART G - Registration and Identification of Firearms
§ 479.101 Registration of firearms.
§ 479.102 How must firearms be identified?
§ 479.103 Registration of firearms manufactured.
§ 479.104 Registration of firearms by certain governmental entities.
§ 479.105 Transfer and possession of machine guns.
SUBPART H - Importation and Exportation
§ 479.111 Procedure.
§ 479.112 Registration of imported firearms.
§ 479.113 Conditional importation.
§ 479.114 Application and permit for exportation of firearms.
§ 479.115 Action by Director.
§ 479.116 Procedure by exporter.
§ 479.117 Action by Customs.
§ 479.118 Proof of exportation.
§ 479.119 Transportation of firearms to effect exportation.
§ 479.120 Refunds.
§ 479.121 Insular possessions.
§ 479.122 Requirements.
SUBPART I - Records and Returns
§ 479.131 Records.
SUBPART J - Stolen or Lost Firearms or Documents
§ 479.141 Stolen or lost firearms.
§ 479.142 Stolen or lost documents.
SUBPART K - Examination of Books and Records
§ 479.151 Failure to make returns: Substitute returns.
§ 479.152 Penalties (records and returns).
SUBPART L - Distribution and Sale of Stamps
§ 479.161 National Firearms Act stamps.
§ 479.162 Stamps authorized.
§ 479.163 Reuse of stamps prohibited.
SUBPART M - Redemption of or Allowance for Stamps or Refunds
§ 479.171 Redemption of or allowance for stamps.
SUBPART N - Penalties and Forfeitures
§ 479.181 Penalties.
§ 479.182 Forfeitures.
SUBPART O - Other Laws Applicable
§ 479.191 Applicability of other provisions of internal revenue laws.
§ 479.192 Commerce in firearms and ammunition.
§ 479.193 Arms Export Control Act.
8/11/2014 4/8/2014 10/2/2008 1/24/2003
7/13/2016 8/11/2014 4/8/2014 10/2/2008 1/24/2003
Searching for "Machine gun"
(a) General. As provided by 26 U.S.C. 5812 and 26 U.S.C. 5822, an application to make or transfer a firearm shall be denied if the making, transfer, receipt, or possession of the firearm would place the maker or transferee in violation of law. Section 922(o), Title 18, U.S.C., makes it unlawful for any person to transfer or possess a machine gun, except a transfer to or by, or possession by or under the authority of, the United States or any department or agency thereof or a State, or a department, agency, or political subdivision thereof; or any lawful transfer or lawful possession of a machine gun that was lawfully possessed before May 19, 1986. Therefore, notwithstanding any other provision of this part, no application to make, transfer, or import a machine gun will be approved except as provided by this section.
Firearm. (a) A shotgun having a barrel or barrels of less than 18 inches in length; (b) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length; (c) a rifle having a barrel or barrels of less than 16 inches in length; (d) a weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length; (e) any other weapon, as defined in this subpart; (f) a machine gun; (g) a muffler or a silencer for any firearm whether or not such firearm is included within this definition; and (h) a destructive device. The term shall not include an antique firearm or any device (other than a machine gun or destructive device) which, although designed as a weapon, the Director finds by reason of the date of its manufacture, value, design, and other characteristics is primarily a collector's item and is not likely to be used as a weapon. For purposes of this definition, the length of the barrel having an integral chamber(s) on a shotgun or rifle shall be determined by measuring the distance between the muzzle and the face of the bolt, breech, or breech block when closed and when the shotgun or rifle is cocked. The overall length of a weapon made from a shotgun or rifle is the distance between the extreme ends of the weapon measured along a line parallel to the center line of the bore.
Where the transfer of a destructive device, machine gun, short-barreled shotgun, or short-barreled rifle is to be made by a person licensed under the provisions of Title I of the Gun Control Act of 1968 (82 Stat. 1213) to a person not so licensed, the sworn statement required by § 478.98 of this chapter shall be attached to and accompany the transfer application required by this subpart.
(1) Any part defined as a machine gun, muffler, or silencer for the purposes of this part that is not a component part of a complete firearm at the time it is sold, shipped, or otherwise disposed of by you must be identified as required by this section.