U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

All TitlesTitle 27Chapter IIPart 479Subpart F - Subpart F—Transfer Tax

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.
§ 479.81 - Scope of tax.
§ 479.82 - Rate of tax.
§ 479.83 - Transfer tax in addition to import duty.

EXEMPTIONS RELATING TO TRANSFERS OF FIREARMS
§ 479.88 - Special (occupational) taxpayers.
§ 479.89 - Transfers to the United States.
§ 479.90 - Certain government entities.
§ 479.90a - Estates.
§ 479.91 - Unserviceable firearms.
§ 479.92 - Transportation of firearms to effect transfer.

OTHER PROVISIONS
§ 479.93 - Transfers of firearms to certain persons.
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