27 CFR 479.68
§ 479.68 Qualified manufacturer.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
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- Citation
- 27 CFR 479.68, § 479.68 Qualified manufacturer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119130
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Full text
A manufacturer qualified under this part to engage in such business may make firearms without payment of the making tax. However, such manufacturer shall report and register each firearm made in the manner prescribed by this part.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.