27 CFR 479.69
§ 479.69 Making a firearm for the United States.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 479.69, § 479.69 Making a firearm for the United States, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119131
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Full text
A firearm may be made by, or on behalf of, the United States or any department, independent establishment, or agency thereof without payment of the making tax. However, if a firearm is to be made on behalf of the United States, the maker must file an application, in duplicate, on Form 1 (Firearms) and obtain the approval of the Director in the manner prescribed in § 479.62.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.