GroundRules
27 CFR 479.32: Special (occupational) tax rates.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE
- SUBCHAPTER B—FIREARMS AND AMMUNITION
- PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
- Subpart D—Special (Occupational) Taxes
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”) $1,000
Class 2—Manufacturer of firearms (including a manufacturer only of weapons classified as “any other weapon”) 1,000
Class 3—Dealer in firearms (including a dealer only of weapons classified as “any other weapon”) 500
Collected 2026-08-27T02:25:11Z. Source file · JSON