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36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.
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Subscribe to: 27 CFR 479.82
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Nomenclature changes to part 479 appear by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.
(a) The transfer tax imposed with respect to NFA firearms transferred within the United States is at the rate of—
(1) $200 for each firearm transferred, in the case of a machine gun or a destructive device; and
(2) $0 for any firearm transferred that is not described in paragraph (a)(1) of this section.
(b) The transferor must pay the transfer tax.
[ATF 2025R-45F, 91 FR 25118, May 8, 2026]