27 CFR 479.89

§ 479.89 Transfers to the United States.

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

Cite this

Citation: 27 CFR 479.89, § 479.89 Transfers to the United States, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119143
Permanent ID: ys:prov:119143@1
SHA-256: f15beea8168256bf0f782586b5703b4831e920553fc6154a7e907b7d43941541

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

A firearm may be transferred to the United States or any department, independent establishment or agency thereof without payment of the transfer tax. However, the procedures for the transfer of a firearm as provided in § 479.90 shall be followed in a tax-exempt transfer of a firearm under this section, unless the transferor is relieved of such requirement under other provisions of 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.