Code of Federal Regulations > Title 27 > Chapter II > Part 479 > Subpart F - Subpart F—Transfer Tax

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

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.