{"data":{"id":"us/27-cfr-479.82","jurisdiction":"us","citation":"27 CFR 479.82","heading":"Transfer tax rate.","body":"(a) The transfer tax imposed with respect to NFA firearms transferred within the United States is at the rate of—\n(1) $200 for each firearm transferred, in the case of a machine gun or a destructive device; and\n(2) $0 for any firearm transferred that is not described in paragraph (a)(1) of this section.\n(b) The transferor must pay the transfer tax.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"62b589f02ec1a506cd139df5acfcf9aacbfee5e04e2ecac3c0359dae1aea7fe3","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.81","next":"us/27-cfr-479.83"},"notice":"GroundRules: Original legal text. Not legal advice."}