NFA Handbook - Appendix A

APPENDIX A

NFA, 26 U.S.C. Chapter 53

THE NATIONAL FIREARMS ACT

TITLE 26, UNITED STATES CODE, CHAPTER 53 INTERNAL REVENUE CODE

Editor's Note:

The National Firearms Act (NFA) is part of the Internal Revenue Code of 1986. The Internal Revenue

Code, with the exception of the NF A, is administered and enforced by the Secretary of the Treasury.

When ATF transferred to the Department of Justice under the Homeland Security Act of 2002, all its

authorities, including the authority to administer and enforce the NFA, were transferred to the Attorney

General In order to keep all the references throughout the Internal Revenue Code consistent, references

to the Secretary of the Treasury in the NFA were left unchanged by the Homeland Security Act.

However, section 7801(a)(2), Title 26, V.S.C., provides that references to the term "Secretary" or

"Secretary of the Treasury" in the NFA shall mean the Attorney General.

CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER

FIREARMS

Subchapter A - Taxes

Part I - Special (occupational) taxes.

§ 5801 Imposition of tax.

§ 5802 Registration of importers, manufacturers, and dealers.

Part II - Tax on transferring firearms.

§ 5811 Transfer tax.

§ 5812 Transfers.

Part III - Tax on making firearms.

§ 5821 Making tax.

§ 5822 Making.

Subchapter B - General Provisions and Exemptions

Part I - General Provisions.

§ 5841 Registration of firearms.

§ 5842 Identification of firearms.

§ 5843 Records and returns.

§ 5844 Importation.

§ 5845 Definitions.

§ 5846 Other laws applicable.

§ 5847 Effect on other laws..

§ 5848 Restrictive use of information.

§ 5849 Citation of chapter.

Part II - Exemptions.

§ 5851 Special (occupational) taxes.

§ 5852 General transfer and making tax exemption.

§ 5853 Transfer and making tax exemption available to certain governmental entities.

§ 5854 Exportation of firearms exempt from transfer tax.

Subchapter C - Prohibited Acts

§ 5861 Prohibited acts.

Subchapter D- Penalties and Forfeitures

§ 5871 Penalties.

§5872 Forfeitures.

SUBCHAPTER A - TAXES

Part I - Special Occupational Taxes

§ 5801 Imposition of tax.

(a) General rule. On first engaging in business and thereafter on or before July 1 of each year, every

importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of

business at the following rates:

(1) Importers and manufacturers: $1,000 a year or fraction thereof.

(2) Dealers: $500 a year or fraction thereof.

(b) Reduced rates of tax for small importers and manufacturers.

(1) In general. Paragraph (1) of subsection (a) shall be applied by substituting "$500" for "$1,000"

with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before

the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than

$500,000.

(2) Controlled group rules. All persons treated as 1 taxpayer under section 5061 (e)(3) shall be treated

as 1 taxpayer for purposes of paragraph (1).

(3) Certain rules to apply. For purposes of paragraph (1), rules similar to the rules of subparagraphs

(B) and (C) of section 448(c)(3) shall apply.

§ 5802 Registration of importers, manufacturers, and dealers.

On first engaging in business and thereafter on or before the first day of July of each year, each

importer, manufacturer, and dealer in firearms shall register with the Secretary in each internal revenue

district in which such business is to be carried on, his name, including any trade name, and the address

of each location in the district where he will conduct such business. An individual required to register

under this section shall include a photograph and fingerprints of the individual with the initial

application. Where there is a change during the taxable year in the location of, or the trade name used in,

such business, the importer, manufacturer, or dealer shall file an application with the Secretary to amend

his registration. Firearms operations of an importer, manufacturer, or dealer may not be commenced at

the new location or under a new trade name prior to approval of the application by the Secretary.

Part II - Tax on Transferring Firearms.

§ 5811 Transfer tax.

(a) Rate. There shall be levied, collected, and paid on firearms transferred a tax at the rate of $200 for

each firearm transferred, except, the transfer tax on any firearm classified as any other weapon under

section 5845(e) shall be at the rate of $5 for each such firearm transferred.

(b) By whom paid. The tax imposed by subsection (a) of this section shall be paid by the transferor.

stamps prescribed for payment by the Secretary.

§ 5812 Transfers.

(a) Application. A firearm shall not be transferred unless (1) the transferor of the firearm has filed

with the Secretary a written application, in duplicate, for the transfer and registration of the firearm to

the transferee on the application form prescribed by the Secretary; (2) any tax payable on the transfer is

paid as evidenced by the proper stamp affixed to the original application form; (3) the transferee is

identified in the application form in such manner as the Secretary may by regulations prescribe, except

that, if such person is an individual, the identification must include his fingerprints and his photograph;

(4) the transferor of the firearm is identified in the application form in such manner as the Secretary may

by regulations prescribe; (5) the firearm is identified in the application form in such manner as the

Secretary may by regulations prescribe; and (6) the application form shows that the Secretary has

approved the transfer and the registration of the firearm to the transferee. Applications shall be denied if

the transfer, receipt, or possession of the firearm would place the transferee in violation of law.

(b) Transfer of possession. The transferee of a firearm shall not take possession of the firearm unless

the Secretary has approved the transfer and registration of the firearm to the transferee as required by

subsection (a) of this section.

Part 111- Tax on Making Firearms.

§ 5821 Making tax.

(a) Rate. There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of

$200 for each firearm made.

(b) By whom paid. The tax imposed by subsection (a) of this section shall be paid by the person

making the firearm.

prescribed for payment by the Secretary.

§ 5822 Making.

No person shall make a firearm unless

he has (a) filed with the Secretary a written application, in duplicate, to make and register the firearm on

the form prescribed by the Secretary; (b) paid any tax payable on the making and such payment is

evidenced by the proper stamp affixed to the original application form; (c) identified the firearm to be

made in the application form in such manner as the Secretary may by regulations prescribe; (d)

identified himself in the application form in such manner as the Secretary may by regulations prescribe,

except that, if such person is an individual, the identification must include his fingerprints and his

photograph; and (e) obtained the approval of the Secretary to make and register the firearm and the

application form shows such approval. Applications shall be denied if the making or possession of the

firearm would place the person making the firearm in violation of law.

SUBCHAPTER B GENERAL PROVISIONS AND EXEMPTIONS

Part I - General Provisions.

§ 5841 Registration of firearms.

(a) Central registry. The Secretary shall maintain a central registry of all firearms in the United States

which are not in the possession or under the control of the United States. This registry shall be known as

the National Firearms Registration and Transfer Record. The registry shall include

(1) identification of the firearm;

(2) date of registration; and

(3) identification and address of person entitled to possession of the firearm.

(b) By whom registered. Each manufacturer, importer, and maker shall register each firearm he

manufactures, imports, or makes. Each firearm transferred shall be registered to the transferee by the

transferor.

such manner as may by regulations be prescribed and such notification shall effect the registration of the

firearm required by this section. Each importer, maker, and transferor of a firearm shall, prior to

importing, making, or transferring a firearm, obtain authorization in such manner as required by this

chapter or regulations issued thereunder to import, make, or transfer the firearm, and such authorization

shall effect the registration of the firearm required by this section.

(d) Firearms registered on effective date of this act. A person shown as possessing a firearm by the

records maintained by the Secretary pursuant to the National Firearms Act in force on the day

immediately prior to the effective date of the National Firearms Act of 1968 shall be considered to have

registered under this section the firearms in his possession which are disclosed by that record as being in

his possession.

(e) Proof of registration. A person possessing a firearm registered as required by this section shall

retain proof of registration which shall be made available to the Secretary upon request.

§ 5842 Identification of firearms.

(a) Identification of firearms other than destructive devices. Each manufacturer and importer and

anyone making a firearm shall identify each firearm, other than a destructive device, manufactured,

imported, or made by a serial number which may not be readily removed, obliterated, or altered, the

name of the manufacturer, importer, or maker, and such other identification as the Secretary may by

regulations prescribe.

(b) Firearms without serial number. Any person who possesses a firearm, other than a destructive

device, which does not bear the serial number and other information required by subsection (a) of this

section shall identify the firearm with a serial number assigned by the Secretary and any other

information the Secretary may by regulations prescribe.

identified in such manner as the Secretary may by regulations prescribe.

§ 5843 Records and returns.

Importers, manufacturers, and dealers shall keep such records of, and render such returns in relation

to, the importation, manufacture, making, receipt, and sale, or other disposition, of firearms as the

Secretary may by regulations prescribe.

§ 5844 Importation.

No firearm shall be imported or brought into the United States or any territory under its control or

jurisdiction unless the importer establishes, under regulations as may be prescribed by the Secretary, that

the firearm to be imported or brought in is

(1) being imported or brought in for the use of the United States or any department, independent

establishment, or agency thereof or any State or possession or any political subdivision thereof; or

(2) being imported or brought in for scientific or research purposes; or

(3) being imported or brought in solely for testing or use as a model by a registered manufacturer or

solely for use as a sample by a registered importer or registered dealer;

except that, the Secretary may permit the conditional importation or bringing in of a firearm for

examination and testing in connection with classifying the firearm.

§ 5845 Definitions.

For the purpose of this chapter-

(a) Firearm. The term 'firearm' means (1) a shotgun having a barrel or barrels of less than 18 inches in

length; (2) 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; (3) a rifle having a barrel or barrels of

less than 16 inches in length; (4) 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; (5) any other weapon,

as defined in subsection (e); (6) a machinegun; (7) any silencer (as defined in section 921 of title 18,

United States Code); and (8) a destructive device. The term 'firearm' shall not include an antique firearm

or any device (other than a machinegun or destructive device) which, although designed as a weapon,

the Secretary 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.

(b) Machinegun. The term 'machinegun' means any weapon which shoots, is designed to shoot, or can

be readily restored to shoot, automatically more than one shot, without manual reloading, by a single

function of the trigger. The term shall also include the frame or receiver of any such weapon, any part

designed and intended solely and exclusively, or combination of parts designed and intended, for use in

converting a weapon into a machinegun, and any combination of parts from which a machinegun can be

assembled if such parts are in the possession or under the control of a person.

fired from the shoulder and designed or redesigned and made or remade to use the energy of the

explosive in a fixed cartridge to fire only a single projectile through a rifled bore for each single pull of

the trigger, and shall include any such weapon which may be readily restored to fire a fixed cartridge.

(d) Shotgun. The term 'shotgun' means a weapon designed or redesigned, made or remade, and

intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy

of the explosive in a fixed shotgun shell to fire through a smooth bore either a number of projectiles

(ball shot) or a single projectile for each pull of the trigger, and shall include any such weapon which

may be readily restored to fire a fixed shotgun shell.

(e) Any other weapon. The term 'any other weapon' means any weapon or device capable of being

concealed on the person from which a shot can be discharged through the energy of an explosive, a

pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun

shell, weapons with combination shotgun and rifle barrels 12 inches or more, less than 18 inches in

length, from which only a single discharge can be made from either barrel without manual reloading,

and shall include any such weapon which may be readily restored to fire. Such term shall not include a

pistol or a revolver having a rifled bore, or rifled bores, or weapons designed, made, or intended to be

fired from the shoulder and not capable of firing fixed ammunition.

(f) Destructive device. The term 'destructive device' means (1) any explosive, incendiary, or poison

gas (A) bomb, (8) grenade, (C) rocket having a propellant charge of more than four ounces, (0) missile

having an explosive or incendiary charge of more than one-quarter ounce, (E) mine, or (F) similar

device; (2) any type of weapon by whatever name known which will, or which may be readily converted

to, expel a projectile by the action of an explosive or other propellant, the barrel or barrels of which have

a bore of more than one-half inch in diameter, except a shotgun or shotgun shell which the Secretary

finds is generally recognized as particularly suitable for sporting purposes; and (3) any combination of

parts either designed or intended for use in converting any device into a destructive device as defined in

subparagraphs (1) and (2) and from which a destructive device may be readily assembled. The term

'destructive device' shall not include any device which is neither designed nor redesigned for use as a

weapon; any device, although originally designed for use as a weapon, which is redesigned for use as a

signaling, pyrotechnic, line throwing, safety, or similar device; surplus ordnance sold, loaned, or given

by the Secretary of the Army pursuant to the provisions of section 4684(2), 4685, or 4686 of title 10 of

the United States Code; or any other device which the Secretary finds is not likely to be used as a

weapon, or is an antique or is a rifle which the owner intends to use solely for sporting purposes.

(g) Antique firearm. The term 'antique firearm' means any firearm not designed or redesigned for

using rim fire or conventional center fire ignition with fixed ammunition and manufactured in or before

1898 (including any matchlock, flintlock, percussion cap, or similar type of ignition system or replica

thereof, whether actually manufactured before or after the year 1898) and also any firearm using fixed

ammunition manufactured in or before 1898, for which ammunition is no longer manufactured in the

United States and is not readily available in the ordinary channels of commercial trade.

(h) Unserviceable firearm. The term 'unserviceable firearm' means a firearm which is incapable of

discharging a shot by means of an explosive and incapable of being readily restored to a firing condition.

(i) Make. The term 'make', and the various derivatives of such word, shall include manufacturing

(other than by one qualified to engage in such business under this chapter), putting together, altering,

any combination of these, or otherwise producing a firearm.

(j) Transfer. The term. 'transfer' and the various derivatives of such word, shall include selling,

assigning, pledging, leasing, loaning, giving away, or otherwise disposing of.

(k) Dealer. The term 'dealer' means any person, not a manufacturer or importer, engaged in the

business of selling, renting, leasing, or loaning firearms and shall include pawnbrokers who accept

firearms as collateral for loans.

(l) Importer. The term 'importer' means any person who is engaged in the business of importing or

bringing firearms into the United States.

(m) Manufacturer. The term 'manufacturer' means any person who is engaged in the business of

manufacturing firearms.

§ 5846 Other laws applicable.

All provisions of law relating to special taxes imposed by chapter 51 and to engraving, issuance, sale,

accountability, cancellation, and distribution of stamps for tax payment shall, insofar as not inconsistent

with the provisions of this chapter, be applicable with respect to the taxes imposed by sections 5801,

5811, and 5821.

§ 5847 Effect on other laws.

Nothing in this chapter shall be construed as modifying or affecting the requirements of section 414 of

the Mutual Security Act of 1954, as amended, with respect to the manufacture, exportation, and

importation of arms, ammunition, and implements of war.

§ 5848 Restrictive use of information.

(a) General Rule. No information or evidence obtained from an application, registration, or records

required to be submitted or retained by a natural person in order to comply with any provision of this

chapter or regulations issued thereunder, shall, except as provided in subsection (b) of this section, be

used, directly or indirectly, as evidence against that person in a criminal proceeding with respect to a

violation of law occurring prior to or concurrently with the filing of the application or registration, or the

compiling of the records containing the information or evidence.

(b) Furnishing false information. Subsection (a) of this section shall not preclude the use of any such

information or evidence in a prosecution or other action under any applicable provision of law with

respect to the furnishing of false information.

§ 5849 Citation of chapter.

This chapter may be cited as the 'National Firearms Act' and any reference in any other provision of

law to the 'National Firearms Act' shall be held to refer to the provisions of this chapter.

Part II - Exemptions.

§ 5851 Special (occupational) tax exemption.

(a) Business with United States. Any person required to pay special (occupational) tax under section

5801 shall be relieved from payment of that tax if he establishes to the satisfaction of the Secretary that

his business is conducted exclusively with, or on behalf of, the United States or any department,

independent establishment, or agency thereof. The Secretary may relieve any person manufacturing

firearms for, or on behalf of, the United States from compliance with any provision of this chapter in the

conduct of such business.

(b) Application. The exemption provided for in subsection (a) of this section may be obtained by

filing with the Secretary an application on such form and containing such information as may by

regulations be prescribed. The exemptions must thereafter be renewed on or before July 1 of each year.

Approval of the application by the Secretary shall entitle the applicant to the exemptions stated on the

approved application.

§ 5852 General transfer and making tax exemption.

(a) Transfer. Any firearm may be transferred to the United States or any department, independent

establishment, or agency thereof, without payment of the transfer tax imposed by section 5811.

(b) Making by a person other than a qualified manufacturer. Any firearm may be made by, or on

behalf of, the United States, or any department, independent establishment, or agency thereof, without

payment of the making tax imposed by section 5821.

business may make the type of firearm which he is qualified to manufacture without payment of the

making tax imposed by section 5821.

(d) Transfers between special (occupational) taxpayers. A firearm registered to a person qualified

under this chapter to engage in business as an importer, manufacturer, or dealer may be transferred by

that person without payment of the transfer tax imposed by section 5811 to any other person qualified

under this chapter to manufacture, import, or deal in that type of firearm.

(e) Unserviceable firearm. An unserviceable firearm may be transferred as a curio or ornament

without payment of the transfer tax imposed by section 5811, under such requirements as the Secretary

may by regulations prescribe.

(f) Right to exemption. No firearm may be transferred or made exempt from tax under the provisions

of this section unless the transfer or making is performed pursuant to an application in such form and

manner as the Secretary may by regulations prescribe.

§ 5853 Transfer and making tax exemption available to certain governmental entities.

(a) Transfer. A firearm may be transferred without the payment of the transfer tax imposed by section

5811 to any State, possession of the United States, any political subdivision thereof, or any official

police organization of such a government entity engaged in criminal investigations.

(b) Making. A firearm may be made without payment of the making tax imposed by section 5821 by,

or on behalf of, any State, or possession of the United States, any political subdivision thereof, or any

official police organization of such a government entity engaged in criminal investigations.

unless the transfer or making is performed pursuant to an application in such form and manner as the

Secretary may by regulations prescribe.

§ 5854 Exportation of firearms exempt from transfer tax. A firearm may be exported without payment

of the transfer tax imposed under section 5811 provided that proof of the exportation is furnished in such

form and manner as the Secretary may by regulations prescribe.

SUBCHAPTER C - PROHIBITED ACTS

§ 5861 Prohibited acts.

It shall be unlawful for any person

(a) to engage in business as a manufacturer or importer of, or dealer in, firearms without having paid

the special (occupational) tax required by section 5801 for his business or having registered as required

by section 5802; or

(b) to receive or possess a firearm transferred to him in violation of the provisions of this chapter; or

(d) to receive or possess a firearm which is not registered to him in the National Firearms Registration

and Transfer Record; or

(e) to transfer a firearm in violation of the provisions of this chapter; or

(f) to make a firearm in violation of the provisions of this chapter; or

(g) to obliterate, remove, change, or alter the serial number or other identification of a firearm

required by this chapter; or

(h) to receive or possess a firearm having the serial number or other identification required by this

chapter obliterated, removed, changed, or altered; or obliterated, or

(i) to receive or possess a firearm which is not identified by a serial number as required by this

chapter; or

(j) to transport, deliver, or receive any firearm in interstate commerce which has not been registered as

required by this chapter; or

(k) to receive or possess a firearm which has been imported or brought into the United States in

violation of section 5844; or

(I) to make, or cause the making of, a false entry on any application, return, or record required by this

chapter, knowing such entry to be false.

SUBCHAPTER D - PENALTIES AND FORFEITURES

§ 5871 Penalties.

Any person who violates or fails to comply with any provision of this chapter shall, upon conviction,

be fined not more than $10,000, or be imprisoned not more than ten years, or both.

§ 5872 Forfeitures.

(a) Laws applicable. Any firearm involved in any violation of the provisions of this chapter shall be

subject to seizure and forfeiture, and (except as provided in subsection (b» all the provisions of internal

revenue laws relating to searches, seizures, and forfeitures of unstamped articles are extended to and

made to apply to the articles taxed under this chapter, and the persons to whom this chapter applies.

(b) Disposal. In the case of the forfeiture of any firearm by reason of a violation of this chapter, no

notice of public sale shall be required; no such firearm shall be sold at public sale; if such firearm is

forfeited for a violation of this chapter and there is no remission or mitigation of forfeiture thereof, it

shall be delivered by the Secretary to the Administrator of General Services, General Services

Administration, who may order such firearm destroyed or may sell it to any State, or possession, or

political subdivision thereof, or at the request of the Secretary, may authorize its retention for official

use of the Treasury Department, or may transfer it without charge to any executive department or

independent establishment of the Government for use by it.

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TITLE 27 CFR CHAPTER II

PART 479-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER

FIREARMS

(This part was formerly designated as Part 179)

Editor's Note:

Effective January 24, 2003, the Homeland Security Act transferred the Bureau of Alcohol, Tobacco and

Firearms from the Department of the Treasury to the Department of Justice. In addition, the agency's

name was changed to the Bureau of Alcohol, Tobacco. Firearms and Explosives. The regulations, as

printed in this publication, do not yet reflect this change. The regulations will be amended to change the

references from the "Bureau of Alcohol, Tobacco and Firearms," the "Department of the Treasury," and

the "Secretary of the Treasury" to the "Bureau of Alcohol, Tobacco, Firearms and Explosives," the

"Department of Justice" and the "Attorney General," respectively.

Subpart A -Scope of Regulations

§ 479.1 General.

Subpart B - Definitions

§ 479.11 Meaning of terms.

Subpart C - Administrative and Miscellaneous Provisions

§ 479.21 Forms prescribed.

§ 479.22 Right of entry and examination.

§ 479.23 Restrictive use of required information.

§ 479.24 Destructive device determination.

§ 479.25 Collector's items.

§ 479.26 Alternate methods or procedures; emergency variations from requirements.

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

101

§ 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 Certification 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.

Change of Ownership

§ 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

§ 479.47 Notice by taxpayer.

Penalties and Interest

§ 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

102

§ 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.

Registration

§ 479.71 Proof of registration.

Subpart F- Transfer Tax

§ 479.81 Scope of tax.

§ 479.82 Rate 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.

§ 479.87 Cancellation of stamp.

103

Exemptions Relating to Transfers of Firearms

§ 479.88 Special (occupational) taxpayers.

§ 479.89 Transfers to the United States.

§ 479.90 Certain government entities.

§ 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 registered

§ 479.103 Registration of firearms manufactured

§ 479.104 Registration of firearms by certain governmental entities

Machine Guns

§ 479.105 Transfer and possession of machine guns.

Subpart H-Importation and Exportation

Importation

§ 479.111 Procedure.

§ 479.112 Registration of imported firearms.

§ 479.113 Conditional importation.

Exportation

§ 479.114 Application and permit for exportation of firearms.

§ 479.115 Action by Director.

§ 479.116 Procedure by exporter.

104

§ 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.

Arms Export Control Act

§ 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.

§ 479.172 Refunds.

Subpart N-Penalties and Forfeitures

§ 479.181 Penalties.

105

§ 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.

Subpart A-Scope of Regulations

§ 479.1 General.

This part contains the procedural and substantive requirements relative to the importation,

manufacture, making, exportation, identification and registration of, and the dealing in, machine guns,

destructive devices and certain other firearms under the provisions of the National Firearms Act (26

U.S.C. Chapter 53).

Subpart B-Definitions

§ 479.11 Meaning of terms.

When used in this part and in forms prescribed under this part, where not otherwise distinctly

expressed or manifestly incompatible with the intent thereof, terms shall have the meanings ascribed in

this section. Words in the plural form shall include the singular, and vice versa, and words importing the

masculine gender shall include the feminine. The terms "includes" and "including" do not exclude other

things not enumerated which are in the same general class or are otherwise within the scope thereof.

Antique firearm. Any firearm not designed or redesigned for using rim fire or conventional center

fire ignition with fixed ammunition and manufactured in or before 1898 (including any matchlock,

flintlock, percussion cap, or similar type of ignition system or replica thereof, whether actually

manufactured before or after the year 1898) and also any firearm using fixed ammunition manufactured

in or before 1898, for which ammunition is no longer manufactured in the United States and is not

readily available in the ordinary channels of commercial trade.

Any other weapon. Any weapon or device capable of being concealed on the person from which a

shot can be discharged through the energy of an explosive, a pistol or revolver having a barrel with a

smooth bore designed or redesigned to fire a fixed shotgun shell, weapons with combination shotgun

and rifle barrels 12 inches or more, less than 18 inches in length, from which only a single discharge can

be made from either barrel without manual reloading, and shall include any such weapon which may be

readily restored to fire. Such term shall not include a pistol or a revolver having a rifled bore, or rifled

bores, or weapons designed, made, or intended to be fired from the shoulder and not capable of firing

fixed ammunition.

ATF officer. An officer or employee of the Bureau of Alcohol, Tobacco and Firearms (ATF)

authorized to perform any function relating to the administration or enforcement of this part.

Customs officer. Any officer of the Customs Service or any commissioned, warrant, or petty officer

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of the Coast Guard, or any agent or other person authorized by law or designated by the Secretary of the

Treasury to perform any duties of an officer of the Customs Service.

Dealer. Any person, not a manufacturer or importer, engaged in the business of selling, renting,

leasing, or loaning firearms and shall include pawnbrokers who accept firearms

as collateral for loans.

Destructive device. (a) Any explosive, incendiary, or poison gas (1) bomb, (2) grenade, (3) rocket

having a propellant charge of more than 4 ounces, (4) missile having an explosive or incendiary charge

of more than one-quarter ounce, (5) mine, or (6) similar device; (b) any type of weapon by whatever

name known which will, or which may be readily converted to, expel a projectile by the action of an

explosive or other propellant, the barrel or barrels of which have a bore of more than one-half inch in

diameter, except a shotgun or shotgun shell which the Director finds is generally recognized as

particularly suitable for sporting purposes; and (c) any combination of parts either designed or intended

for use in converting any device into a destructive device as described in paragraphs (a) and (b) of this

definition and from which a destructive device may be readily assembled. The term shall not include any

device which is neither designed or redesigned for use as a weapon; any device, although originally

designed for use as a weapon, which is redesigned for use as a signaling, pyrotechnic, line throwing,

safety, or similar device; surplus ordnance sold, loaned, or given by the Secretary of the Army under 10

U.S.C. 4684(2), 4685, or 4686, or any device which the Director finds is not likely to be used as a

weapon, or is an antique or is a rifle which the owner intends to use solely for sporting purposes.

Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the Department of the Treasury,

Washington, DC.

Director of the Service Center. A director of an Internal Revenue Service Center in an internal

revenue region.

District director. A district director of the Internal Revenue Service in an internal revenue district.

Executed under penalties of perjury. Signed with the prescribed declaration under the penalties of

perjury as provided on or with respect to the return, form, or other document or, where no form of

declaration is prescribed, with the declaration:

"I declare under the penalties of perjury that this-(insert type of document, such as, statement,

application, request, certificate), including the documents submitted in support thereof, has been

examined by me and, to the best of my knowledge and belief, is true, correct, and complete."

Exportation. The severance of goods from the mass of things belonging to this country with the

intention of uniting them to the mass of things belonging to some foreign country.

Exporter. Any person who exports firearms from the United States.

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

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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.

Fixed ammunition. That self-contained unit consisting of the case, primer, propellant charge, and

projectile or projectiles.

Frame or receiver. That part of a firearm which provides housing for the hammer, bolt or

breechblock and firing mechanism, and which is usually threaded at its forward portion to receive the

barrel.

Importation. The bringing of a firearm within the limits of the United States or any territory under its

control or jurisdiction, from a place outside thereof (whether such place be a foreign country or territory

subject to the jurisdiction of the United States), with intent to unlade. Except that, bringing a firearm

from a foreign country or a territory subject to the jurisdiction of the United States into a foreign trade

zone for storage pending shipment to a foreign country or subsequent importation into this country,

under Title 26 of the United States Code, and this part, shall not be deemed importation.

Importer. Any person who is engaged in the business of importing or bringing firearms into the

United States.

Machine gun. Any weapon which shoots, is designed to shoot, or can be readily restored to shoot,

automatically more than one shot, without manual reloading, by a single function of the trigger. The

term shall also include the frame or receiver of any such weapon, any part designed and intended solely

and exclusively, or combination of parts designed and intended, for use in converting a weapon into a

machine gun, and any combination of parts from which a machine gun can be assembled if such parts

are in the possession or under the control of a person.

Make. This term and the various derivatives thereof shall include manufacturing (other than by one

qualified to engage in such business under this part), putting together, altering, any combination of

these, or otherwise producing a firearm.

Manual reloading. The inserting of a cartridge or shell into the chamber of a firearm either with the

hands or by means of a mechanical device controlled and energized by the hands.

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Manufacturer. Any person who is engaged in the business of manufacturing firearms.

Muffler or silencer. Any device for silencing, muffling, or diminishing the report of a portable

firearm, including any combination of parts, designed or redesigned, and intended for the use in

assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in

such assembly or fabrication.

Person. A partnership, company, association, trust, estate, or corporation, as well as a natural person.

Pistol. A weapon originally designed, made, and intended to fire a projectile (bullet) from one or more

barrels when held in one hand, and having (a) a chamber(s) as an integral part(s) of, or permanently

aligned with, the bore(s); and (b) a short stock designed to be gripped by one hand and at an angle to and

extending below the line of the bore(s).

Regional director (compliance). The principal ATF regional official responsible for administering

regulations in this part.

Revolver. A projectile weapon, of the pistol type, having a breechloading chambered cylinder so

arranged that the cocking of the hammer or movement of the trigger rotates it and brings the next

cartridge in line with the barrel for firing.

Rifle. A weapon designed or redesigned, made or remade, and intended to be fired from the shoulder

and designed or redesigned and made or remade to use the energy of the explosive in a fixed cartridge to

fire only a single projectile through a rifled bore for each single pull of the trigger, and shall include any

such weapon which may be readily restored to fire a fixed cartridge.

Shotgun. A weapon designed or redesigned, made or remade, and intended to be fired from the

shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed

shotgun shell to fire through a smooth bore either a number of projectiles (ball shot) or a single

projectile for each pull of the trigger, and shall include any such weapon which may be readily restored

to fire a fixed shotgun shell.

Transfer. This term and the various derivatives thereof shall include selling, assigning, pledging,

leasing, loaning, giving away, or otherwise disposing of.

United States. The States and the District of Columbia.

U.S.C. The United States Code.

Unserviceable firearm. A firearm which is incapable of discharging a shot by means of an explosive

and incapable of being readily restored to a firing condition.

Subpart C-Administrative and Miscellaneous Provisions

§ 479.21 Forms prescribed.

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(a) The Director is authorized to prescribe all forms required by this part. All of the information called

for in each form shall be furnished as indicated by the headings on the form and the instructions on or

pertaining to the form. In addition, information called for in each form shall be furnished as required by

this part. Each form requiring that it be executed under penalties of perjury shall be executed under

penalties of perjury.

(b) Requests for forms should be mailed to the ATF Distribution Center, 7943 Angus Court, Springfield,

Virginia 22153.

§ 479.22 Right of entry and examination.

Any ATF officer or employee of the Bureau of Alcohol, Tobacco and Firearms duly authorized to

perform any function relating to the administration or enforcement of this part may enter during business

hours the premises (including places of storage) of any importer or manufacturer of or dealer in

firearms, to examine any books, papers, or records required to be kept pursuant to this part, and any

firearms kept by such importer, manufacturer or dealer on such premises, and may require the

production of any books, papers, or records necessary to determine any liability for tax under 26 U.S.C.

Chapter 53, or the observance of 26 U.S.C. Chapter 53, and this part.

§ 479.23 Restrictive use of required information.

No information or evidence obtained from an application, registration, or record required to be

submitted or retained by a natural person in order to comply with any provision of 26 U.S.C. Chapter 53,

or this part or section 207 of the Gun Control Act of 1968 shall be used, directly or indirectly, as

evidence against that person in a criminal proceeding with respect to a violation of law occurring prior

to or concurrently with the filing of the application or registration, or the compiling of the record

containing the information or evidence: Provided, however, that the provisions of this section shall not

preclude the use of any such information or evidence in a prosecution or other action under any

applicable provision of law with respect to the furnishing of false information.

§ 479.24 Destructive device determination.

The Director shall determine in accordance with 26 U.S.C. 5845(f) whether a device is excluded from

the definition of a destructive device. A person who desires to obtain a determination under that

provision of law for any device which he believes is not likely to be used as a weapon shall submit a

written request, in triplicate, for a ruling thereon to the Director. Each such request shall be executed

under the penalties of perjury and contain a complete and accurate description of the device, the name

and address of the manufacturer or importer thereof, the purpose of and use for which it is intended, and

such photographs, diagrams, or drawings as may be necessary to enable the Director to make his

determination. The Director may require the submission to him, of a sample of such device for

examination and evaluation. If the submission of such device is impracticable, the person requesting the

ruling shall so advise the Director and designate the place where the device will be available for

examination and evaluation.

§ 479.25 Collector's items.

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The Director shall determine in accordance with 26 U.S.C. 5845(a) whether a firearm or device, which

although originally designed as a weapon, is by reason of the date of its manufacture, value, design, and

other characteristics primarily a collector's item and is not likely to be used as a weapon. A person who

desires to obtain a determination under that provision of law shall follow the procedures prescribed in §

479.24 relating to destructive device determinations, and shall include information as to date of

manufacture, value, design and other characteristics which would sustain a finding that the firearm or

device is primarily a collector's item and is not likely to be used as a weapon.

§ 479.26 Alternate methods or procedures; emergency variations from requirements.

(a) Alternate methods or procedures. Any person subject to the provisions of this part, on specific

approval by the Director as provided in this paragraph, may use an alternate method or procedure in lieu

of a method or procedure specifically prescribed in this part. The Director may approve an alternate

method or procedure, subject to stated conditions, when it is found that:

(1) Good cause is shown for the use of the alternate method or procedure;

(2) The alternate method or procedure is within the purpose of, and consistent with the effect intended

by, the specifically prescribed method or procedure and that the alternate method or procedure is

substantially equivalent to that specifically prescribed method or procedure; and

(3) The alternate method or procedure will not be contrary to any provision of law and will not result

in an increase in cost to the Government or hinder the effective administration of this part. Where such

person desires to employ an alternate method or procedure, a written application shall be submitted to

the appropriate regional director (compliance), for transmittal to the Director. The application shall

specifically describe the proposed alternate method or procedure and shall set forth the reasons for it.

Alternate methods or procedures may not be employed until the application is approved by the Director.

Such person shall, during the period of authorization of an alternate method or procedure, comply with

the terms of the approved application. Authorization of any alternate method or procedure may be

withdrawn whenever, in the judgment of the Director, the effective administration of this part is

hindered by the continuation of the authorization.

(b) Emergency variations from requirements. The Director may approve a method of operation other

than as specified in this part, where it is found that an emergency exists and the proposed variation from

the specified requirements are necessary and the proposed variations (1) will not hinder the effective

administration of this part, and (2) will not be contrary to any provisions of law. Variations from

requirements granted under this paragraph are conditioned on compliance with the procedures,

conditions, and limitations set forth in the approval of the application. Failure to comply in good faith

with the procedures, conditions, and limitations shall automatically terminate the authority for the

variations, and the person granted the variance shall fully comply with the prescribed requirements of

regulations from which the variations were authorized. Authority for any variation may be withdrawn

whenever, in the judgment of the Director, the effective administration of this part is hindered by the

continuation of the variation. Where a person desires to employ an emergency variation, a written

application shall be submitted to the appropriate regional director (compliance) for transmittal to the

Director. The application shall describe the proposed variation and set forth the reasons for it. Variations

may not be employed until the application is approved.

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for examination by A TF officers any application approved by the Director under this section.

Subpart D-Special (Occupational) Taxes

§ 479.31 Liability for tax.

(a) General. Every person who engages in the business of importing, manufacturing, or dealing in

(including pawnbrokers) firearms in the United States shall pay a special (occupational) tax at a rate

specified by § 479.32. The tax shall be paid on or before the date of commencing the taxable business,

and thereafter every year on or before July 1. Special (occupational) tax shall not be prorated. The tax

shall be computed for the entire tax year (July 1 through June 30), regardless of the portion of the year

during which the taxpayer engages in business. Persons commencing business at any time after July 1 in

any year are liable for the special (occupational) tax for the entire tax year.

(b) Each place of business taxable. An importer, manufacturer, or dealer in firearms incurs special tax

liability at each place of business where an occupation subject to special tax is conducted. A place of

business means the entire office, plant or area of the business in any one location under the same

proprietorship. Passageways, streets, highways, rail crossings, waterways, or partitions dividing the

premises are not sufficient separation to require additional special tax, if the divisions of the premises

are otherwise contiguous. See also §§ 479.38-479.39.

§ 479.32 Special (occupational) tax rates.

(a) Prior to January 1, 1988, the special (occupational) tax rates were as follows:

Per year

or fraction

thereof

Class 1

Importer of firearms $500.

Class 2

Manufacturer of firearms $500.

Class 3

Dealer in firearms $200

Class 4

Importer only of weapons classified as "any other weapon" $25.

Class 5

Manufacturer only of

weapons classified as "any other weapon" $25.

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Class 6

Dealer only in weapons classified as "any other weapon" $10.

(b) Except as provided in § 479.32a, the special (occupational) tax rates effective January 1, 1988, are

as follows:

Per year

or fraction

Thereof

Class 1

Importer of firearms (including an importer only of weapons classified as

"any other weapon") $1000.

Class 2

Manufacturer of firearms (including a manufacturer

only of weapons classified

as "any other weapon") $1000.

Class 3

Dealer in firearms

(including a dealer only of weapons classified as "any other weapon") $500.

tax was paid for a taxable period which began before January 1, 1988, and included that date, shall pay

an increased special tax for the period January 1, 1988, through June 30, 1988. The increased tax shall

not exceed one half the excess (if any) of (1) the rate of special tax in effect on January 1, 1988, over (2)

the rate of such tax in effect on December 31, 1987. The increased special tax shall be paid on or before

April 1, 1988.

§ 479.32a Reduced rate of tax for small importers and manufacturers.

(a) General. Effective January 1, 1988, 26 U.S.C. 5801(b) provides for a reduced rate of special tax

with respect to any importer or manufacturer whose gross receipts (for the most recent taxable year

ending before the first day of the taxable period to which the special tax imposed by § 479.32 relates)

are less than $500,000. The rate of tax for such an importer or manufacturer is $500 per year or fraction

thereof. The "taxable year" to be used for determining gross receipts is the taxpayer's income tax year.

All gross receipts of the taxpayer shall be included, not just the gross receipts of the business subject to

special tax. Proprietors of new businesses that have not yet begun a taxable year, as well as proprietors

of existing businesses that have not yet ended a taxable year, who commence a new activity subject to

special tax, quality for the reduced special (occupational) tax rate, unless the business is a member of a

"controlled group;" in that case, the rules of paragraph (b) of this section shall apply.

(b) Controlled group. All persons treated as one taxpayer under 26 U.S.C. 5061 (e)(3) shall be treated

as one taxpayer for the purpose of determining gross receipts under paragraph (a) of this section.

"Controlled group" means a controlled group of corporations, as defined in 26 U.S.C. 1563 and

implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that the words "at least 80

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percent" shall be replaced by the words "more than 50 percent" in each place they appear in subsection

(a) of 26 U.S.C. 1563, as well as in the implementing regulations. Also, the rules for a "controlled group

of corporations" apply in a similar fashion to groups which include partnerships and/or sole

proprietorships. If one entity maintains more than 50% control over a group consisting of corporations

and one, or more, partnerships and/or sole proprietorships, all of the members of the controlled group

are one taxpayer for the purpose of this section.

by multiplying the gross receipts for the short period by 12 and dividing the result by the number of

months in the short period, as required by 26 U.S.C. 448(c)(3).

(d) Returns and allowances. Gross receipts for any taxable year shall be reduced by returns and

allowances made during that year under 26 U.S.C. 448(c)(3).

§ 479.33 Special exemption.

(a) Any person required to pay special (occupational) tax under this part shall be relieved from

payment of that tax if he establishes to the satisfaction of the Director that his business is conducted

exclusively with, or on behalf of, the United States or any department, independent establishment, or

agency thereof. The Director may relieve any person manufacturing firearms for or on behalf of the

United States from compliance with any provision of this part in the conduct of the business with respect

to such firearms.

(b) The exemption in this section may be obtained by filing with the Director an application, in letter

form, setting out the manner in which the applicant conducts his business, the type of firearm to be

manufactured, and proof satisfactory to the Director of the existence of the contract with the United

States, department, independent establishment, or agency thereof, under which the applicant intends to

operate.

§ 479.34 Special tax registration and return.

(a) General. Special tax shall be paid by return. The prescribed return is ATF Form 5630.7, Special

Tax

Registration and Return. Special tax returns, with payment of tax, shall be filed with A TF in accordance

with instructions on the form. Properly completing, signing, and timely filing of a return (Form 5630.7)

constitutes compliance with 26 U.S.C. 5802.

(b) Preparation of ATF Form 5630.7. All of the information called for on Form 5630.7 shall be

provided, including:

(1) The true name of the taxpayer.

(2) The trade name(s) (if any) of the business(es) subject to special tax.

(3) The employer identification number (see § 479.35).

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(4) The exact location of the place of business, by name and number of building or street, or if these

do not exist, by some description in addition to the post office address. In the case of one return for two

or more locations, the address to be shown shall be the taxpayer's principal place of business (or

principal office, in the case of a corporate taxpayer).

(5) The class(es) of special tax to which the taxpayer is subject.

(6) Ownership and control information: That is, the name, position, and residence address of every

owner of the business and of every person having power to control its management and policies with

respect to the activity subject to special tax. "Owner of the business" shall include every partner, if the

taxpayer is a partnership, and every person owning 10% or more of its stock, if the taxpayer is a

corporation. However, the ownership and control information required by this paragraph need not be

stated if the same information has been previously provided to ATF in connection with a license

application under Part 478 of this chapter, and if the information previously provided is still current.

more than one location or for more than one class of tax shall

(1) File one special tax return,

ATF Form 5630.7, with payment of tax, to cover all such locations and classes of tax; and

(2) Prepare, in duplicate, a list identified with the taxpayer's name, address (as shown on ATF Form

5630.7), employer identification number, and period covered by the return. The list shall show, by

States, the name, address, and tax class of each location for which special tax is being paid. The original

of the list shall be filed with A TF in accordance with instructions on the return, and the copy shall be

retained at the taxpayer's principal place of business (or principal office, in the case of a corporate

taxpayer) for not less than 3 years.

(d) Signing of ATF Forms 5630.7- (1) Ordinary returns. The return of an individual proprietor shall be

signed by the individual. The return of a partnership shall be signed by a general partner. The return of a

corporation shall be signed by any officer. In each case, the person signing the return shall designate his

or her capacity as "individual owner," "member of firm," or, in the case of a corporation, the title of the

officer.

(2) Fiduciaries. Receivers, trustees, assignees, executors, administrators, and other legal

representatives who continue the business of a bankrupt, insolvent, deceased person, etc., shall indicate

the fiduciary capacity in which they act.

(3) Agent or attorney in fact. If a return is signed by an agent or attorney in fact, the signature shall be

preceded by the name of the principal and followed by the title of the agent or attorney in fact. A return

signed by a person as agent will not be accepted unless there is filed, with the ATF office with which the

return is required to be filed, a power of attorney authorizing the agent to perform the act.

(4) Perjury statement. ATF Forms 5630.7 shall contain or be verified by a written declaration that the

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return has been executed under the penalties of perjury.

(e) Identification of taxpayer. If the taxpayer is an individual, with the initial return such person shall

securely attach to Form 5630.7 a photograph of the individual 2 x 2 inches in size, clearly showing a full

front view of the features of the individual with head bare, with the distance from the top of the head to

the point of the chin approximately 1 1/4 inches, and which shall have been taken within 6 months prior

to the date of completion of the return. The individual shall also attach to the return a properly

completed FBI Form FD-258 (Fingerprint Card). The fingerprints must be clear for accurate

classification and should be taken by someone properly equipped to take them: Provided, That the

provisions of this paragraph shall not apply to individuals who have filed with A TF a properly executed

Application for License under 18 U.S.C. Chapter 44, Firearms, ATF Form 7 (5310.12) (12-93 edition),

as specified in § 478.44(a).

§ 479.35 Employer identification number.

(a) Requirement. The employer identification number (defined in 26 CFR 301.7701-12) of the

taxpayer who has been assigned such a number shall be shown on each special tax return, including

amended returns, filed under this subpart. Failure of the taxpayer to include the employer identification

number may result in the imposition of the penalty specified in § 70.113 of this chapter.

(b) Application for employer identification number. Each taxpayer who files a special tax return, who

has not already been assigned an employer identification number, shall file IRS Form SS-4 to apply for

one. The taxpayer shall apply for and be assigned only one employer identification number, regardless

of the number of places of business for which the taxpayer is required to file a special tax return. The

employer identification number shall be applied for no later than 7 days after the filing of the taxpayer's

first special tax return. IRS Form SS-4 may be obtained from the director of an IRS service center or

from any IRS district director.

together with any supplementary statement, in accordance with the instructions on the form or issued in

respect to it.

§ 479.36 The special tax stamp, receipt for special (occupational) taxes.

Upon filing a properly completed and executed return (Form 5630.7) accompanied by remittance of

the full amount due, the taxpayer will be issued a special tax stamp as evidence of payment of the

special (occupational) tax.

§ 479.37 Certificates in lieu of stamps lost or destroyed.

When a special tax stamp has been lost or destroyed, such fact should be reported immediately to the

regional director (compliance) who issued the stamp. A certificate in lieu of the lost or destroyed stamp

will be issued to the taxpayer upon the submission of an affidavit showing to the satisfaction of the

regional director (compliance) that the stamp was lost or destroyed.

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§ 479.38 Engaging in business at more than one location.

A person shall pay the special (occupational) tax for each location where he engages in any business

taxable under 26 U.S.C. 5801. However, a person paying a special (occupational) tax covering his

principal place of business may utilize other locations solely for storage of firearms without incurring

special (occupational) tax liability at such locations. A manufacturer, upon the single payment of the

appropriate special (occupational) tax, may sell firearms, if such firearms are of his own manufacture, at

the place of manufacture and at his principal office or place of business if no such firearms, except

samples, are kept at such office or place of business. When a person changes the location of a business

for which he has paid the special (occupational) tax, he will be liable for another such tax unless the

change is properly registered with the regional director (compliance) for the region in which the special

tax stamp was issued, as provided in § 479.46.

§ 479.39 Engaging in more than one business at the same location.

If more than one business taxable under 26 U.S.C. 5801 is carried on at the same location during a

taxable year, the special (occupational) tax imposed on each such business must be paid. This section

does not require a qualified manufacturer or importer to qualify as a dealer if such manufacturer or

importer also engages in business on his qualified premises as a dealer. However, a qualified

manufacturer who engages in business as an importer must also qualify as an importer. Further, a

qualified dealer is not entitled to engage in business as a manufacturer or importer.

§ 479.40 Partnership liability.

Any number of persons doing business in partnership at anyone location shall be required to pay but

one special (occupational) tax.

§ 479.41 Single sale.

A single sale, unattended by circumstances showing the one making the sale to be engaged in business,

does not create special (occupational) tax liability.

Change of ownership

§ 479.42 Changes through death of owner.

Whenever any person who has paid special (occupational) tax dies, the surviving spouse or child, or

executors or administrators, or other legal representatives, may carry on this business for the remainder

of the term for which tax has been paid and at the place (or places) for which the tax was paid, without

any additional payment, subject to the following conditions. If the surviving spouse or child, or executor

or administrator, or other legal representative of the deceased taxpayer continues the business, such

person shall, within 30 days after the date on which the successor begins to carry on the business, file a

new return, Form 5630.7, with ATF in accordance with the instructions on the form. The return thus

executed shall show the name of the original taxpayer, together with the basis of the succession. (As to

liability in case of failure to register, see § 479.49.)

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§ 479.43 Changes through bankruptcy of owner.

A receiver or referee in bankruptcy may continue the business under the stamp issued to the taxpayer

at the place and for the period for which the tax was paid. An assignee for the benefit of creditors may

continue business under his assignor's special tax stamp without incurring additional special

(occupational) tax liability. In such cases, the change shall be registered with A TF in a manner similar

to that required by § 479.42.

§ 479.44 Change in partnership or unincorporated association.

When one or more members withdraw from a partnership or an unincorporated association, the

remaining member, or members, may, without incurring additional special (occupational) tax liability,

carry on the same business at the same location for the balance of the taxable period for which special

(occupational) tax was paid, provided any such change shall be registered in the same manner as

required by § 479.42. Where new member(s) are taken into a partnership or an unincorporated

association, the new firm so constituted may not carry on business under the special tax stamp of the old

firm. The new firm must file a return, pay the special (occupational) tax and register in the same manner

as a person who first engages in business is required to do under § 479.34 even though the name of the

new firm may be the same as that of the old. Where the members of a partnership or an unincorporated

association, which has paid special (occupational) tax, form a corporation to continue the business, a

new special tax stamp must be taken out in the name of the corporation.

§ 479.45 Changes in corporation.

Additional special (occupational) tax is not required by reason of a mere change of name or increase in

the capital stock of a corporation if the laws of the State of incorporation provide for such change or

increase without the formation of a new corporation. A stockholder in a corporation, who after its

dissolution continues the business, incurs new special (occupational) tax liability.

Change of Business Location

§ 479.46 Notice by taxpayer.

Whenever during the taxable year a taxpayer intends to remove his business to a location other than

specified in his last special (occupational) tax return (see § 479.34), he shall file with ATF (a) a return,

Form 5630.7, bearing the notation "Removal Registry," and showing the new address intended to be

used, (b) his current special tax stamp, and (c) a letter application requesting the amendment of his

registration. The regional director (compliance), upon approval of the application, shall return the

special tax stamp, amended to show the new business location. Firearms operations shall not be

commenced at the new business location by the taxpayer prior to the required approval of his application

to so change his business location.

Change of Trade Name

§ 479.47 Notice by taxpayer.

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Whenever during the taxable year a taxpayer intends to change the name of his business, he shall file

with ATF (a) a return, Form 5630.7, bearing the notation "Amended," and showing the trade name

intended to be used, (b) his current special tax stamp, and (c) a letter application requesting the

amendment of his registration. The regional director (compliance), upon approval of the application,

shall return the special tax stamp, amended to show the new trade name. Firearms operations shall not

be commenced under the new trade name by the taxpayer prior to the required approval of his

application to so change the trade name.

Penalties and Interest

§ 479.48 Failure to pay special (occupational) tax.

Any person who engages in a business taxable under 26 U.S.C. 5801, without timely payment of the

tax imposed with respect to such business (see § 479.34) shall be liable for such tax, plus the interest and

penalties thereon (see 26 U.S.C. 6601 and 6651). In addition, such person may be liable for criminal

penalties under 26 U.S.C. 5871.

§ 479.49 Failure to register change or removal.

Any person succeeding to and carrying on a business for which special (occupational) tax has been

paid without registering such change within 30 days thereafter, and any taxpayer removing his business

with respect to which special (occupational) tax has been paid to a place other than that for which tax

was paid without obtaining approval therefor (see § 479.46), will incur liability to an additional payment

of the tax, addition to tax and interest, as provided in sections 5801, 6651, and 6601, respectively, LRC.,

for failure to make return (see § 479.50) or pay tax, as well as criminal penalties for carrying on business

without payment of special (occupational) tax (see section 5871 LRC.)

§ 479.50 Delinquency.

Any person liable for special (occupational) tax under section 5801, LR.C., who fails to file a return

(Form 5630.7), as prescribed, will be liable for a delinquency penalty computed on the amount of tax

due unless a return (Form 5630.7) is later filed and failure to file the return timely is shown to the

satisfaction of the regional director (compliance), to be due to reasonable cause. The delinquency

penalty to be added to the tax is 5 percent if the failure is for not more than 1 month, with an additional 5

percent for each additional month or fraction thereof during which failure continues, not to exceed 25

percent in the aggregate (section 6651, LRC.). However, no delinquency penalty is assessed where the

50 percent addition to tax is assessed for fraud (see § 479.51).

§ 479.51 Fraudulent return.

If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be

added to the tax an amount equal to 50 percent of the underpayment, but no delinquency penalty shall be

assessed with respect to the same underpayment (section 6653, I.R.C.).

Application of State Laws

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§ 479.52 State regulations.

Special tax stamps are merely receipts for the tax. Payment of tax under Federal law confers no

privilege to act contrary to State law. One to whom a special tax stamp has been issued may still be

punishable under a State law prohibiting or controlling the manufacture, possession or transfer of

firearms. On the other hand, compliance with State law confers no immunity under Federal law. Persons

who engage in the business of importing, manufacturing or dealing in firearms, in violation of the law of

a State, are nevertheless required to pay special (occupational) tax as imposed under the internal revenue

laws of the United States. For provisions relating to restrictive use of information furnished to comply

with the provisions of this part see § 479.23.

Subpart E- Tax on Making Firearms

§ 479.61 Rate of tax.

Except as provided in this subpart, there shall be levied, collected, and paid upon the making of a

firearm a tax at the rate of $200 for each firearm made. This tax shall be paid by the person making the

firearm. Payment of the tax on the making of a firearm shall be represented by a $200 adhesive stamp

bearing the words "National Firearms Act: The stamps are maintained by the Director.

Application to Make a Firearm

§ 479.62 Application to make.

No person shall make a firearm unless the person has filed with the Director a written application on

Form 1 (Firearms), Application to Make and Register a Firearm, in duplicate, executed under the

penalties of perjury, to make and register the firearm and has received the approval of the Director to

make the firearm which approval shall effectuate registration of the weapon to the applicant. The

application shall identify the firearm to be made by serial number, type, model, caliber or gauge, length

of barrel, other marks of identification, and the name and address of original manufacturer (if the

applicant is not the original manufacturer). The applicant must be identified on the Form 1 (Firearms) by

name and address and, if other than a natural person, the name and address of the principal officer or

authorized representative and the employer identification number and, if an individual, the identification

must include the date and place of birth and the information prescribed in § 479.63. Each applicant shall

identify the Federal firearms license and special (occupational) tax stamp issued to the applicant, if any.

The applicant shall also show required information evidencing that making or possession of the firearm

would not be in violation of law. If the making is taxable, a remittance in the amount of $200 shall be

submitted with the application in accordance with the instructions on the form. If the making is taxable

and the application is approved, the Director will affix a National Firearms Act stamp to the original

application in the space provided therefor and properly cancel the stamp (see § 479.67). The approved

application will be returned to the applicant. If the making of the firearm is tax exempt under this part,

an explanation of the basis of the exemption shall be attached to the Form 1 (Firearms).

§ 479.63 Identification of applicant..

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If the applicant is an individual, the applicant shall securely attach to each copy of the Form 1

(Firearms), in the space provided on the form, a photograph of the applicant 2 x 2 inches in size, clearly

showing a full front view of the features of the applicant with head bare, with the distance from the top

of the head to the point of the chin approximately 1 1/4 inches, and which shall have been taken within 1

year prior to the date of the application. The applicant shall attach two properly completed FBI Forms

FD-258 (Fingerprint Card) to the application. The fingerprints must be clear for accurate classification

and should be taken by someone properly equipped to take them. A certificate of the local chief of

police, sheriff of the county, head of the State police, State or local district attorney or prosecutor, or

such other person whose certificate may in a particular case be acceptable to the Director, shall be

completed on each copy of the Form 1 (Firearms). The certificate shall state that the certifying official is

satisfied that the fingerprints and photograph accompanying the application are those of the applicant

and that the certifying official has no information indicating that possession of the firearm by the maker

would be in violation of State or local law or that the maker will use the firearm for other than lawful

purposes.

§ 479.64 Procedure for approval of application.

The application to make a firearm, Form 1 (Firearms), must be forwarded directly, in duplicate, by the

maker of the firearm to the Director in accordance with the instructions on the form. The Director will

consider the application for approval or disapproval. If the application is approved, the Director will

return the original thereof to the maker of the firearm and retain the duplicate. Upon receipt of the

approved application, the maker is authorized to make the firearm described therein. The maker of the

firearm shall not, under any circumstances, make the firearm until the application, satisfactorily

executed, has been forwarded to the Director and has been approved and returned by the Director with

the National Firearms Act stamp affixed. If the application is disapproved, the original Form 1(Firearms)

and the remittance submitted by the applicant for the purchase of the stamp will be returned to the

applicant with the reason for disapproval stated on the form.

§ 479.65 Denial of application.

An application to make a firearm shall not be approved by the Director if the making or possession of

the firearm would place the person making the firearm in violation of law.

§ 479.66 Subsequent transfer of firearms.

Where a firearm which has been made in compliance with 26 U.S.C. 5821, and the regulations

contained in this part, is to be transferred subsequently, the transfer provisions of the firearms laws and

regulations must be complied with. (See subpart F of this part).

§ 479.67 Cancellation of stamp.

The person affixing to a Form 1(Firearms) a "National Firearms Act stamp shall cancel it by writing or

stamping thereon, in ink, his initials, and the day, month and year, in such manner as to render it unfit

for reuse. The cancellation shall not so deface the stamp as to prevent its denomination and genuineness

from being readily determined.

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Exceptions to Tax on Making Firearms

§ 479.68 Qualified manufacturer.

A manufacturer qualified under this part to engage in such business may make firearms without

payment of the making tax. However, such manufacturer shall report and register each firearm made in

the manner prescribed by this part.

§ 479.69 Making a firearm for the United States.

A firearm may be made by, or on behalf of, the United States or any department, independent

establishment, or agency thereof without payment of the making tax. However, if a firearm is to be made

on behalf of the United States, the maker must file an application, in duplicate, on Form 1 (Firearms)

and obtain the approval of the Director in the manner prescribed in § 479.62.

§ 479.70 Certain government entities.

A firearm may be made without payment of the making tax by, or on behalf of, any State, or

possession of the United States, any political subdivision thereof, or any official police organization of

such a government entity engaged in criminal investigations. Any person making a firearm under this

exemption shall first file an application, in duplicate, on Form 1 (Firearms) and obtain the approval of

the Director as prescribed in § 479.62.

Registration

§ 479.71 Proof of registration.

The approval by the Director of an application, Form 1 (Firearms), to make a firearm under this

subpart shall effectuate registration of the firearm described in the Form 1 (Firearms) to the person

making the firearm. The original Form 1 (Firearms) showing approval by the Director shall be retained

by the maker to establish proof of his registration of the firearm described therein, and shall be made

available to any A TF officer on request.

Subpart F-Transfer Tax § 479.81 Scope of tax.

Except as otherwise provided in this part, each transfer of a firearm in the United States is subject to a

tax to be represented by an adhesive stamp of the proper denomination bearing the words "National

Firearms Act" to be affixed to the Form 4 (Firearms), Application for Transfer and Registration of

Firearm, as provided in this subpart.

§ 479.82 Rate of tax.

The transfer tax imposed with respect to firearms transferred within the United States is at the rate of

$200 for each firearm transferred, except that the transfer tax on any firearm classified as "any other

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weapon" shall be at the rate of $5 for each such firearm transferred. The tax imposed on the transfer of

the firearm shall be paid by the transferor.

§ 479.83 Transfer tax in addition to import duty.

The transfer tax imposed by section 5811, !.R.C., is in addition to any import duty.

Application and Order for Transfer of Firearm

§ 479.84 Application to transfer.

Except as otherwise provided in this subpart, no firearm may be transferred in the United States unless

an application, Form 4 (Firearms), Application for Transfer and Registration of Firearm, in duplicate,

executed under the penalties of perjury to transfer the firearm and register it to the transferee has been

filed with and approved by the Director. The application, Form 4 (Firearms), shall be filed by the

transferor and shall identify the firearm to be transferred by type; serial number; name and address of the

manufacturer and importer, if known; model; caliber, gauge or size; in the case of a short-barreled

shotgun or a short-barreled rifle, the length of the barrel; in the case of a weapon made from a rifle or

shotgun, the overall length of the weapon and the length of the barrel; and any other identifying marks

on the firearm. In the event the firearm does not bear a serial number, the applicant shall obtain a serial

number from the Regional director (compliance) and shall stamp (impress) or otherwise conspicuously

place such serial number on the firearm in a manner not susceptible of being readily obliterated, altered

or removed. The application, Form 4 (Firearms), shall identify the transferor by name and address; shall

identify the transferor's Federal firearms license and special (occupational) Chapter tax stamp, if any;

and if the transferor is other than a natural person, shall show the title or status of the person executing

the application. The application also shall identify the transferee by name and address, and, if the

transferee is a natural person not qualified as a manufacturer, importer or dealer under this part, he shall

be further identified in the manner prescribed in § 479.85. The application also shall identify the special

(occupational) tax stamp and Federal firearms license of the transferee, if any. Any tax payable on the

transfer must be represented by an adhesive stamp of proper denomination being affixed to the

application, Form 4 (Firearms), properly cancelled.

§ 479.85 Identification of transferee.

If the transferee is an individual, such person shall securely attach to each copy of the application,

Form 4 (Firearms), in the space provided on the form, a photograph of the applicant 2 )( 2 inches in size,

clearly showing a full front view of the features of the applicant with head bare, with the distance from

the top of the head to the point of the chin approximately 1 1/4 inches, and which shall have been taken

within 1 year prior to the date of the application. The transferee shall attach two properly completed FBI

Forms FD258 (Fingerprint Card) to the application. The fingerprints must be clear for accurate

classification and should be taken by someone properly equipped to take them. A certificate of the local

chief of police, sheriff of the county, head of the State police, State or local district attorney or

prosecutor, or such other person whose certificate may in a particular case be acceptable to the Director,

shall be completed on each copy of the Form 4 (Firearms). The certificate shall state that the certifying

official is satisfied that the fingerprints and photograph accompanying the application are those of the

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applicant and that the certifying official has no information indicating that the receipt or possession of

the firearm would place the transferee in violation of State or local law or that the transferee will use the

firearm for other than lawful purposes.

§ 479.86 Action on application.

The Director will consider a completed and properly executed application, Form 4 (Firearms), to

transfer a firearm. If the application is approved, the Director will affix the appropriate National

Firearms Act stamp, cancel it, and return the original application showing approval to the transferor who

may then transfer the firearm to the transferee along with the approved application. The approval of an

application, Form 4 (Firearms), by the Director will effectuate registration of the firearm to the

transferee. The transferee shall not take possession of a firearm until the application, Form 4 (Firearms),

for the transfer filed by the transferor has been approved by the Director and registration of the firearm

is effectuated to the transferee. The transferee shall retain the approved application as proof that the

firearm described therein is registered to the transferee, and shall make the approved Form 4 (Firearms)

available to any A TF officer on request. If the application, Form 4 (Firearms), to transfer a firearm is

disapproved by the Director, the original application and the remittance for purchase of the stamp will

be returned to the transferor with reasons for the disapproval stated on the application. An application,

Form 4 (Firearms), to transfer a firearm shall be denied if the transfer, receipt, or possession of a firearm

would place the transferee in violation of law. In addition to any other records checks that may be

conducted to determine whether the transfer, receipt, or possession of a firearm would place the

transferee in violation of law, the Director shall contact the National Instant Criminal Background

Check System.

§ 479.87 Cancellation of stamp.

The method of cancellation of the stamp required by this subpart as prescribed in § 479.67 shall be used.

Exemptions Relating to Transfers of Firearms

§ 479.88 Special (occupational) taxpayers.

(a) A firearm registered to a person qualified under this part to engage in business as an importer,

manufacturer, or dealer may be transferred by that person without payment of the transfer tax to any

other person qualified under this part to manufacture, import, or deal in firearms.

(b) The exemption provided in paragraph (a) of this section shall be obtained by the transferor of the

firearm filing with the Director an application, Form 3 (Firearms), Application for Tax-exempt Transfer

of Firearm and Registration to Special (Occupational) Taxpayer, in duplicate, executed under the

penalties of perjury. The application, Form 3 (Firearms), shall (1) show the name and address of the

transferor and of the transferee, (2) identify the Federal firearms license and special (occupational) tax

stamp of the transferor and of the transferee, (3) show the name and address of the manufacturer and the

importer of the firearm, if known, (4) show the type, model, overall length (if applicable), length of

barrel, caliber, gauge or size, serial number, and other marks of identification of the firearm, and (5)

contain a statement by the transferor that he is entitled to the exemption because the transferee is a

person qualified under this part to manufacture, import, or deal in firearms. If the Director approves an

application, Form 3 (Firearms), he shall return the original Form 3 (Firearms) to the transferor with the

approval noted thereon. Approval of an application, Form 3 (Firearms), by the Director shall remove

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registration of the firearm reported thereon from the transferor and shall effectuate the registration of

that firearm to the transferee. Upon receipt of the approved Form 3 (Firearms), the transferor shall

deliver same with the firearm to the transferee. The transferor shall not transfer the firearm to the

transferee until his application, Form 3 (Firearms), has been approved by the Director and the original

thereof has been returned to the transferor. If the Director disapproves the application, Form 3

(Firearms), he shall return the original Form 3 (Firearms) to the transferor with the reasons for the

disapproval stated thereon.

making a transfer under the provisions of this section. Therefore, before engaging in transfer

negotiations with the transferee, the transferor should satisfy himself as to the claimed exempt status of

the transferee and the bona fides of the transaction. If not fully satisfied, the transferor should

communicate with the Director, report all circumstances regarding the proposed transfer, and await the

Director's advice before making application for the transfer. An unapproved transfer or a transfer to an

unauthorized person may subject the transferor to civil and criminal liabilities. (See 26 U.S.C. 5852,

5861, and 5871.)

§ 479.89 Transfers to the United States.

A firearm may be transferred to the United States or any department, independent establishment or

agency thereof without payment of the transfer tax. However, the procedures for the transfer of a firearm

as provided in § 479.90 shall be followed in a tax-exempt transfer of a firearm under this section, unless

the transferor is relieved of such requirement under other provisions of this part.

§ 479.90 Certain government entities.

(a) A firearm may be transferred without payment of the transfer tax to or from any State, possession

of the United States, any political subdivision thereof, or any official police organization of such a

governmental entity engaged in criminal investigations.

(b) The exemption provided in paragraph (a) of this section shall be obtained by the transferor of the

firearm filing with the Director an application, Form 5 (Firearms), Application for Tax-exempt Transfer

and Registration of Firearm, in duplicate, executed under the penalties of perjury. The application shall

(1) show the name and address of the transferor and of the transferee, (2) identify the Federal firearms

license and special (occupational) tax stamp, if any, of the transferor and of the transferee, (3) show the

name and address of the manufacturer and the importer of the firearm, if known, (4) show the type,

model, overall length (if applicable), length of barrel, caliber, gauge or size, serial number, and other

marks of identification of the firearm, and (5) contain a statement by the transferor that the transferor is

entitled to the exemption because either the transferor or the transferee is a governmental entity coming

within the purview of paragraph (a) of this section. In the case of a transfer of a firearm by a

governmental entity to a transferee who is a natural person not qualified as a manufacturer, importer, or

dealer under this part, the transferee shall be further identified in the manner prescribed in § 479.85. If

the Director approves an application, Form 5 (Firearms), the original Form 5 (Firearms) shall be

returned to the transferor with the approval noted thereon. Approval of an application, Form 5

(Firearms), by the Director shall effectuate the registration of that firearm to the transferee. Upon receipt

of the approved Form 5 (Firearms), the transferor shall deliver same with the firearm to the transferee.

The transferor shall not transfer the firearm to the transferee until the application, Form 5 (Firearms), has

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been approved by the Director and the original thereof has been returned to the transferor. If the Director

disapproves the application, Form 5 (Firearms), the original Form 5 (Firearms) shall be returned to the

transferor with the reasons for the disapproval stated thereon. An application by a governmental entity to

transfer a firearm shall be denied if the transfer, receipt, or possession of a firearm would place the

transferee in violation of law.

making a transfer under the provisions of this section. Therefore, before engaging in transfer

negotiations with the transferee, the transferor should satisfy himself of the claimed exempt status of the

transferee and the bona fides of the transaction. If not fully satisfied, the transferor should communicate

with the Director, report all circumstances regarding the proposed transfer, and await the Director's

advice before making application for transfer. An unapproved transfer or a transfer to an unauthorized

person may subject the transferor to civil and criminal liabilities. (See 26 U.S.C. 5852, 5861, and 5871.)

§ 479.91 Unserviceable firearms.

An unserviceable firearm may be transferred as a curio or ornament without payment of the transfer

tax. However, the procedures for the transfer of a firearm as provided in § 479.90 shall be followed in a

tax exempt transfer of a firearm under this section, except a statement shall be entered on the transfer

application, Form 5 (Firearms), by the transferor that he is entitled to the exemption because the firearm

to be transferred is unserviceable and is being transferred as a curio or ornament. An unapproved

transfer, the transfer of a firearm under the provisions of this section which is in fact not an

unserviceable firearm, or the transfer of an unserviceable firearm as something other than a curio or

ornament, may subject the transferor to civil and criminal liabilities. (See 26 U.S.C. 5811, 5852, 5861,

and 5871.)

§ 479.92 Transportation of firearms to effect transfer.

Notwithstanding any provision of § 478.28 of this chapter, it shall not be required that authorization be

obtained from the Director for the transportation in interstate or foreign commerce of a firearm in order

to effect the transfer of a firearm authorized under the provisions of this subpart.

Other Provisions

§ 479.93 Transfers of firearms to certain persons.

Where the transfer of a destructive device, machine gun, shortbarreled 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.

Subpart G-Registration and Identification of Firearms

§ 479.101 Registration of Firearms.

(a) The Director shall maintain a central registry of all firearms in the United States which are not in

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the possession of or under the control of the United States. This registry shall be known as the National

Firearms Registration and Transfer Record and shall include:

(1) Identification of the firearm as required by this part;

(2) Date of registration; and

(3) Identification and address of person entitled to possession of the firearm as required by this part.

(b) Each manufacturer, importer, and maker shall register each firearm he manufactures, imports, or

makes in the manner prescribed by this part. Each firearm transferred shall be registered to the transferee

by the transferor in the manner prescribed by this part. No firearm may be registered by a person

unlawfully in possession of the firearm except during an amnesty period established under section 207

of the Gun Control Act of 1968 (82 Stat. 1235).

National Firearms Act (26 U.S.C. Chapter 53) in force on October 31, 1968, shall be considered to have

registered the firearms in his possession which are disclosed by that record as being in his possession on

October 31, 1968.

(d) The National Firearms Registration and Transfer Record shall include firearms registered to the

possessors thereof under the provisions of section 207 of the Gun Control Act of 1968.

(e) A person possessing a firearm registered to him shall retain proof of registration which shall be

made available to any ATF officer upon request.

(f) A firearm not identified as required by this part shall not be registered.

§ 479.102 How must firearms be identified?

(a) You, as a manufacturer, importer, or maker of a firearm, must legibly identify the firearm as

follows:

(1) By engraving, casting, stamping (impressing), or otherwise conspicuously placing or causing to be

engraved, cast, stamped (impressed) or placed on the frame or receiver thereof an individual serial

number. The serial number must be placed in a manner not susceptible of being readily obliterated,

altered, or removed, and must not duplicate any serial number placed by you on any other firearm. For

firearms manufactured, imported, or made on and after January 30, 2002, the engraving, casting, or

stamping (impressing) of the serial number must be to a minimum depth of .003 inch and in a print size

no smaller than 1/16 inch; and

(2) By engraving, casting, stamping (impressing), or otherwise conspicuously placing or causing to be

engraved, cast, stamped (impressed), or placed on the frame, receiver, or barrel thereof certain additional

information. This information must be placed in a manner not susceptible of being readily obliterated,

altered or removed. For firearms manufactured, imported, or made on and after January 30, 2002, the

engraving, casting, or stamping (impressing) of this information must be to a minimum depth of .003

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inch. The additional information includes:

(i) The model, if such designation has been made;

(U) The caliber or gauge;

(iii) Your name (or recognized abbreviation) and also, when applicable, the name of the foreign

manufacturer or maker;

(iv) In the case of a domestically made firearm, the city and State (or recognized abbreviation thereof)

where you as the manufacturer maintain your place of business, or where you, as the maker, made the

firearm; and

(v) In the case of an imported firearm, the name of the country in which it was manufactured and the

city and State (or recognized abbreviation thereof) where you as the importer maintain your place of

business. For additional requirements relating to imported firearms, see Customs regulations at 19 CFR

part 134.

(b) The depth of all markings required by this section will be measured from the flat surface of the

metal and not the peaks or ridges. The height of serial numbers required by paragraph (a)(1) of this

section will be measured as the distance between the latitudinal ends of the character impression

bottoms (bases).

you, submitted in duplicate, showing that such other identification is reasonable and will not hinder the

effective administration of this part.

(d) In the case of a destructive device, the Director may authorize other means of identifying that

weapon upon receipt of a letter application from you, submitted in duplicate, showing that engraving,

casting, or stamping (impressing) such a weapon would be dangerous or impracticable.

(e) A firearm frame or receiver that is not a component part of a complete weapon at the time it is

sold, shipped, or otherwise disposed of by you must be identified as required by this section.

(f)(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.

(2) The Director may authorize other means of identification of parts defined as machine guns other

than frames or receivers and parts defined as mufflers or silencers upon receipt of a letter application

from you, submitted in duplicate, showing that such other identification is reasonable and will not hinder

the effective administration of this part.

(Approved by the Office of Management and Budget under control number 1512--D550)

§ 419.103 Registration of firearms manufactured.

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Each manufacturer qualified under this part shall file with the Director an accurate notice on Form 2

(Firearms), Notice of Firearms Manufactured or Imported, executed under the penalties of perjury, to

show his manufacture of firearms. The notice shall set forth the name and address of the manufacturer,

identify his special (occupational) tax stamp and Federal firearms license, and show the date of

manufacture, the type, model, length of barrel, overall length, caliber, gauge or size, serial numbers, and

other marks of identification of the firearms he manufactures, and the place where the manufactured

firearms will be kept. All firearms manufactured by him during a single day shall be included on one

notice, Form 2 (Firearms), filed by the manufacturer no later than the close of the next business day. The

manufacturer shall prepare the notice, Form 2 (Firearms), in duplicate, file the original notice as

prescribed herein and keep the copy with the records required by subpart I of this part at the premises

covered by his special (occupational) tax stamp. Receipt of the notice, Form 2 (Firearms), by the

Director shall effectuate the registration of the firearms listed on that notice. The requirements of this

part relating to the transfer of a firearm are applicable to transfers by qualified manufacturers.

§ 419.104 Registration of firearms by certain governmental entities.

Any State, any political subdivision thereof, or any official police organization of such a government

entity engaged in criminal investigations, which acquires for official use a firearm not registered to it,

such as by abandonment or by forfeiture, will register such firearm with the Director by filing Form 10

(Firearms), Registration of Firearms Acquired by Certain Governmental Entities, and such registration

shall become a part of the National Firearms Registration and Transfer Record. The application shall

identify the applicant, describe each firearm covered by the application, show the location where each

firearm usually will be kept, and, if the firearm is unserviceable, the application shall show how the

firearm was made unserviceable. This section shall not apply to a firearm merely being held for use as

evidence in a criminal proceeding. The Form 10 (Firearms) shall be executed in duplicate in accordance

with the instructions thereon. Upon registering the firearm, the Director shall return the original Form 10

(Firearms) to be returned to the applicant showing such approval and he will present the approved

application, Form 6 (Firearms), to the Customs officer at the port of importation. The approval of an

application to import a firearm shall be automatically terminated at the expiration of one year from the

date of approval unless, upon request, it is further extended by the Director. If the firearm described in

the approved application is not imported prior to the expiration of the approval, the Director shall be so

notified. Customs officers will not permit release of a firearm from Customs custody, except for

exportation, unless covered by an application which has been approved by the Director and which is

currently effective. The importation or bringing in of a firearm not covered by an approved application

may subject the person responsible to civil and criminal liabilities. (26 U.S.C. 5861, 5871, and 5872.)

(b) Part 478 of this chapter also contains requirements and procedures for the importation of firearms

into the United States. A firearm may not be imported into the United States under this part unless those

requirements and procedures are also complied with by the person importing the firearm.

or any territory under its control or jurisdiction of a firearm by a person who can establish to the

satisfaction of Customs that (1) the firearm was taken out of the United States or any territory under its

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control or jurisdiction by such person, (2) the firearm is registered to that person, and (3) if appropriate,

the authorization required by Part 478 of this chapter for the transportation of such a firearm in interstate

or foreign commerce has been obtained by such person.

§ 479.112 Registration of imported firearms.

(a) Each importer shall file with the Director an accurate notice on Form 2 (Firearms), Notice of

Firearms Manufactured or Imported, executed under the penalties of perjury, showing the importation of

a firearm. The notice shall set forth the name and address of the importer, identify the importer's special

(occupational) tax stamp and Federal firearms license, and show the import permit number, the date of

release from Customs custody, the type, model, length of barrel, overall length, caliber, gauge or size,

serial number, and other marks of identification of the firearm imported, and the place where the

imported firearm will be kept. The Form 2 (Firearms) covering an imported firearm shall be filed by the

importer no later than fifteen (15) days from the date the firearm was released from Customs custody.

The importer shall prepare the notice, Form 2 (Firearms), in duplicate, file the original return as

prescribed herein, and keep the copy with the records required by subpart I of this part at the premises

covered by the special (occupational) tax stamp. The timely receipt by the Director of the notice, Form 2

(Firearms), and the timely receipt by the Director of the copy of Form 6A (Firearms), Release and

Receipt of Imported Firearms, Ammunition and Implements of War, required by § 478.112 of this

chapter, covering the weapon reported on the Form 2 (Firearms) by the qualified importer, shall

effectuate the registration of the firearm to the importer.

(b) The requirements of this part relating to the transfer of a firearm are applicable to the transfer of

imported firearms by a qualified importer or any other person.

a firearm by an importer or dealer qualified under this part, for use as a sample in connection with sales

of such firearms to Federal, State or local governmental entities, will be approved if it is established by

specific information attached to the application that the firearm is suitable or potentially suitable for use

by such entities. Such information must show why a sales sample of a particular firearm is suitable for

such use and the expected governmental customers who would require a demonstration of the firearm.

Information as to the availability of the firearm to fill subsequent orders and letters from governmental

entities expressing a need for a particular model or interest in seeing a demonstration. of a particular

firearm would establish suitability for governmental use. Applications to import more than one firearm

of a particular model for use as a sample by an importer or dealer must also establish the importer's or

dealer's need for the quantity of samples sought to be imported.

(d) Subject to compliance with the provisions of this part, an application, Form 6 (Firearms), to import

a firearm by an importer or dealer qualified under this part, for use as a sample in connection with sales

of such firearms to Federal, State or local governmental entities, will be approved if it is established by

specific information attached to the application that the firearm is particularly suitable for use by such

entities. Such information must show why a sales sample of a particular firearm is suitable for such use

and the expected governmental customers who would require a demonstration of the firearm.

Information as to the availability of the firearm to fill subsequent orders and letters from governmental

entities expressing a need for a particular model or interest in seeing a demonstration of a particular

firearm would establish suitability for governmental use. Applications to import more than one firearm

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of a particular model for use as a sample by an importer or dealer must also establish the importer's or

dealer's need for the quantity of samples sought to be imported.

§ 479.113 Conditional importation.

The Director shall permit the conditional importation or bringing into the United States of any firearm

for the purpose of examining and testing the firearm in connection with making a determination as to

whether the importation or bringing in of such firearm will be authorized under this subpart. An

application under this section shall be filed on Form 6 (Firearms), in triplicate, with the Director. The

Director may impose conditions upon any importation under this section including a requirement that

the firearm be shipped directly from Customs custody to the Director and that the person importing or

bringing in the firearm must agree to either export the weapon or destroy it if a final determination is

made that it may not be imported or brought in under this subpart. A firearm so imported or brought into

the United States may be released from Customs custody in the manner prescribed by the conditional

authorization of the registrant with notification thereon that registration of the firearm has been made.

The registration of any firearm under this section is for official use only and a subsequent transfer will

be approved only to other governmental entities for official use.

Machine Guns

§ 479.105 Transfer and possession of machine guns.

(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(0), 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.

(b) Machine guns lawfully possessed prior to May 19, 1986. A machine gun possessed in compliance

with the provisions of this part prior to May 19, 1986, may continue to be lawfully possessed by the

person to whom the machine gun is registered and may, upon compliance with the provisions of this

part, be lawfully transferred to and possessed by the transferee.

manufacturers qualified under this part may import and manufacture machine guns on or after May 19,

1986, for sale or distribution to any department or agency of the United States or any State or political

subdivision thereof, or for use by dealers qualified under this part as sales samples as provided in

paragraph (d) of this section. The registration of such machine guns under this part and their subsequent

transfer shall be conditioned upon and restricted to the sale or distribution of such

weapons for the official use of Federal, State or local governmental entities. Subject to compliance with

the provisions of this part, manufacturers qualified under this part may manufacture machine guns on or

after May 19, 1986, for exportation in compliance with the Arms Export Control Act (22 U.S.C. 2778)

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and regulations prescribed thereunder by the Department of State.

(d) Dealer sales samples. Subject to compliance with the provisions of this part, applications to

transfer and register a machine gun manufactured or imported on or after May 19, 1986, to dealers

qualified under this part will be approved if it is established by specific information the expected

governmental customers who would require a demonstration of the weapon, information as to the

availability of the machine gun to fill subsequent orders, and letters from governmental entities

expressing a need for a particular model or interest in seeing a demonstration of a particular weapon.

Applications to transfer more than one machine gun of a particular model to a dealer must also establish

the dealer's need for the quantity of samples sought to be transferred.

(e) The making of machine guns on or after May 19, 1986. Subject to compliance with the provisions

of this part, applications to make and register machine guns on or after May 19, 1986, for the benefit of

a Federal, State or local governmental entity (e.g., an invention for possible Mure use of a governmental

entity or the making of a weapon in connection with research and development on behalf of such an

entity) will be approved if it is established by specific information that the machine gun is particularly

suitable for use by Federal, State or local governmental entities and that the making of the weapon is at

the request and on behalf of such an entity .

(f) Discontinuance of business. Since section 922(0), Title 18, U.S.C., makes it unlawful to transfer or

possess a machine gun except as provided in the law, any qualified manufacturer, importer, or dealer

intending to discontinue business shall, prior to going out of business, transfer in compliance with the

provisions of this part any machine gun manufactured or imported after May 19, 1986, to a Federal,

State or local governmental entity, qualified manufacturer, qualified importer, or, subject to the

provisions of paragraph (d) of this section, dealer qualified to possess such, machine gun.

Subpart H-Importation and Exportation

Importation

§479.111 Procedure.

(a) No firearm shall be imported or brought into the United States or any territory under its control or

jurisdiction unless the person importing or bringing in the firearm establishes to the satisfaction of the

Director that the firearm to be imported or brought in is being imported or brought in for:

(1) The use of the United States or any department, independent establishment, or agency thereof or

any State or possession or any political subdivision thereof; or

(2) Scientific or research purposes; or

(3) Testing or use as a model by a registered manufacturer or solely for use as a sample by a registered

importer or registered dealer.

The burden of proof is affirmatively on any person importing or bringing the firearm into the United

States or any territory under its control or jurisdiction to show that the firearm is being imported or

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brought in under one of the above paragraphs. Any person desiring to import or bring a firearm into the

United States under this paragraph shall file with the Director an application on Form 6 (Firearms),

Application and Permit for Importation of Firearms, Ammunition and Implements of War, in triplicate,

executed under the penalties of perjury. The application shall show the information required by subpart

G of Part 478 of this chapter. A detailed explanation of why the importation of the firearm falls within

the standards set out in this paragraph shall be attached to the application. The person seeking to import

or bring in the firearm will be notified of the approval or disapproval of his application. If the

application is approved, the original Form 6 (Firearms) will be returned to the applicant showing such

approval and he will present the approved application, Form 6 (Firearms), to the Customs officer at the

port of importation. The approval of an application to import a firearm shall be automatically terminated

at the expiration of one year from the date of approval unless, upon request, it is further extended by the

Director. If the firearm described in the approved application is not imported prior to the expiration of

the approval, the Director shall be so notified. Customs officers will not permit release of a firearm from

Customs custody, except for exportation, unless covered by an application which has been approved by

the Director and which is currently effective. The importation or bringing in of a firearm not covered by

an approved application may subject the person responsible to civil and

criminal liabilities. (26 U.S.C. 5861, 5871, and 5872.)

(b) Part 478 of this chapter also contains requirements and procedures for the importation of firearms

into the United States. A firearm may not be imported into the United States under this part unless those

requirements and procedures are also complied with by the person importing the firearm.

any territory under its control or jurisdiction of a firearm by a person who can establish to the