27 CFR 479.61
§ 479.61 Making tax rate.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
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- Citation
- 27 CFR 479.61, § 479.61 Making tax rate, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119123
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Full text
(a) Except as provided in this subpart, the Director must levy and collect, and a person, upon making a firearm, must pay, a tax at the rate of—
(1) $200 for each firearm made, in the case of a machine gun or a destructive device; and
(2) $0 for any firearm made that is not described in paragraph (a)(1) of this section.
(b) The Director must indicate that the maker paid the tax by adding a stamp of the proper denomination, bearing the words “National Firearms Act.” The Director maintains the stamps and must affix or apply one to each approved application form, as provided in this subpart. The stamps may be adhesive, in electronic form, or in another form designated by the Director.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.