{"data":{"id":"us/27-cfr-479.83","jurisdiction":"us","citation":"27 CFR 479.83","heading":"Transfer tax in addition to import duty.","body":"The transfer tax imposed by section 5811, I.R.C., is in addition to any import duty.","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":"044e1a41cbf18f8c1a8199e7e14b5d9e1b78ba97ff9ef94cf0476f9e96ec1175","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.82","next":"us/27-cfr-479.84"},"notice":"GroundRules: Original legal text. Not legal advice."}