GroundRules
27 CFR 479.68: Qualified manufacturer.
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 E—Tax on Making Firearms
A manufacturer qualified under this part to engage in such business may make firearms without payment of the making tax. However, such manufacturer shall report and register each firearm made in the manner prescribed by this part.
Collected 2026-08-27T02:25:11Z. Source file · JSON