CFR /  Title 27  /  Part 479: Machine Guns, Destructive Devices, And Certain Other Firearms

Section No.	Description
Section 479.1	Meaning of terms
Section 479.11	Forms prescribed
Section 479.21	Right of entry and examination
Section 479.22	Restrictive use of required information
Section 479.23	Destructive device determination
Section 479.24	Collector's items
Section 479.25	Alternate methods or procedures; emergency variations from requirements
Section 479.26	Liability for tax
Section 479.31	Special (occupational) tax rates
Section 479.32	Special exemption
Section 479.33	Special tax registration and return
Section 479.34	Employer identification number
Section 479.35	The special tax stamp, receipt for special (occupational) taxes
Section 479.36	Certificates in lieu of stamps lost or destroyed
Section 479.37	Engaging in business at more than one location
Section 479.38	Engaging in more than one business at the same location
Section 479.39	Partnership liability
Section 479.40	Single sale
Section 479.41	Changes through death of owner
Section 479.42	Changes through bankruptcy of owner
Section 479.43	Change in partnership or unincorporated association
Section 479.44	Changes in corporation
Section 479.45	Notice by taxpayer
Section 479.46	Notice by taxpayer
Section 479.47	Failure to pay special (occupational) tax
Section 479.48	Failure to register change or removal
Section 479.49	Delinquency
Section 479.50	Fraudulent return
Section 479.51	State regulations
Section 479.52	Rate of tax
Section 479.61	Application to make
Section 479.62	Identification of applicant
Section 479.63	Procedure for approval of application
Section 479.64	Denial of application
Section 479.65	Subsequent transfer of firearms
Section 479.66	Cancellation of stamp
Section 479.67	Qualified manufacturer
Section 479.68	Making a firearm for the United States
Section 479.69	Certain government entities
Section 479.70	Proof of registration
Section 479.71	Scope of tax
Section 479.81	Rate of tax
Section 479.82	Transfer tax in addition to import duty
Section 479.83	Application to transfer
Section 479.84	Identification of transferee
Section 479.85	Action on application
Section 479.86	Cancellation of stamp
Section 479.87	Special (occupational) taxpayers
Section 479.88	Transfers to the United States
Section 479.89	Certain government entities
Section 479.90	Unserviceable firearms
Section 479.91	Transportation of firearms to effect transfer
Section 479.92	Transfers of firearms to certain persons
Section 479.93	Registration of firearms
Section 479.101	How must firearms be identified?
Section 479.102	Registration of firearms manufactured
Section 479.103	Registration of firearms by certain governmental entities
Section 479.104	Transfer and possession of machine guns
Section 479.105	Procedure
Section 479.111	Registration of imported firearms
Section 479.112	Conditional importation
Section 479.113	Application and permit for exportation of firearms
Section 479.114	Action by Director
Section 479.115	Procedure by exporter
Section 479.116	Action by Customs
Section 479.117	Proof of exportation
Section 479.118	Transportation of firearms to effect exportation
Section 479.119	Refunds
Section 479.120	Insular possessions
Section 479.121	Requirements
Section 479.122	Records
Section 479.131	Stolen or lost firearms
Section 479.141	Stolen or lost documents
Section 479.142	Failure to make returns: Substitute returns
Section 479.151	Penalties (records and returns)
Section 479.152	National Firearms Act stamps
Section 479.161	Stamps authorized
Section 479.162	Reuse of stamps prohibited
Section 479.163	Redemption of or allowance for stamps
Section 479.171	Refunds
Section 479.172	Penalties
Section 479.181	Forfeitures
Section 479.182	Applicability of other provisions of internal revenue laws
Section 479.191	Commerce in firearms and ammunition
Section 479.192	Arms Export Control Act
Section 479.193	Scope of regulations