GroundRules
27 CFR 479.82: Transfer tax rate.
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 F—Transfer Tax
(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.
Collected 2026-08-27T02:25:11Z. Source file · JSON