27 CFR 479.161

§ 479.161 National Firearms Act stamps.

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

Cite this

Citation: 27 CFR 479.161, § 479.161 National Firearms Act stamps, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119177
Permanent ID: ys:prov:119177@1
SHA-256: ec9a3628104d18ec3e7a5ca96015befadd14693238ce281dfae85cbe0dcc4fc3

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Full text

“National Firearms Act” stamps evidencing payment of the transfer tax or tax on the making of a firearm are maintained by the Director. The remittance for purchase of the appropriate tax stamp shall be submitted with the application. Upon approval of the application, the Director will cause the appropriate tax to be paid by affixing the appropriate stamp to the application.

Legislative history

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