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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 27Chapter IIPart 479Subpart E - Subpart E—Tax on Making Firearms

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.
§ 479.61 - Rate of tax.

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.
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