27 CFR 479.83

§ 479.83 Transfer tax in addition to import duty.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 479.83, § 479.83 Transfer tax in addition to import duty, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119137
Permanent ID: ys:prov:119137@1
SHA-256: 044e1a41cbf18f8c1a8199e7e14b5d9e1b78ba97ff9ef94cf0476f9e96ec1175

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Full text

The transfer tax imposed by section 5811, I.R.C., is in addition to any import duty.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.