GroundRules
27 CFR 479.89: Transfers to the United States.
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 firearm may be transferred to the United States or any department, independent establishment or agency thereof without payment of the transfer tax. However, the procedures for the transfer of a firearm as provided in § 479.90 shall be followed in a tax-exempt transfer of a firearm under this section, unless the transferor is relieved of such requirement under other provisions of this part.
Collected 2026-08-27T02:25:11Z. Source file · JSON