GroundRules
27 CFR 479.83: Transfer tax in addition to import duty.
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
The transfer tax imposed by section 5811, I.R.C., is in addition to any import duty.
Collected 2026-08-27T02:25:11Z. Source file · JSON