27 CFR 479.82
§ 479.82 Transfer tax rate.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 479.82, § 479.82 Transfer tax rate, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119136
- Permanent ID
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Full text
(a) The transfer tax imposed with respect to NFA firearms transferred within the United States is at the rate of—
(1) $200 for each firearm transferred, in the case of a machine gun or a destructive device; and
(2) $0 for any firearm transferred that is not described in paragraph (a)(1) of this section.
(b) The transferor must pay the transfer tax.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.