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e-CFR Data is current as of August 21, 2009
TITLE 27--Alcohol, Tobacco Products, and Firearms
CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE
SUBCHAPTER B--FIREARMS AND AMMUNITION
PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart A--SCOPE OF REGULATIONS
Subpart B--DEFINITIONS
Subpart C--ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS
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Right of entry and examination. |
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Restrictive use of required information. |
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Destructive device determination. |
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Alternate methods or procedures; emergency variations from requirements. |
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Subpart D--SPECIAL (OCCUPATIONAL) TAXES
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Special (occupational) tax rates. |
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Reduced rate of tax for small importers and manufacturers. |
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Special tax registration and return. |
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Employer identification number. |
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The special tax stamp, receipt for special (occupational) taxes. |
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Certificates in lieu of stamps lost or destroyed. |
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Engaging in business at more than one location. |
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Engaging in more than one business at the same location. |
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Changes through death of owner. |
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Changes through bankruptcy of owner. |
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Change in partnership or unincorporated association. |
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Failure to pay special (occupational) tax. |
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Failure to register change or removal. |
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Subpart E--TAX ON MAKING FIREARMS
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Identification of applicant. |
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Procedure for approval of application. |
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Subsequent transfer of firearms. |
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Making a firearm for the United States. |
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Certain government entities. |
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Subpart F--TRANSFER TAX
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Transfer tax in addition to import duty. |
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Identification of transferee. |
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Special (occupational) taxpayers. |
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Transfers to the United States. |
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Certain government entities. |
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Transportation of firearms to effect transfer. |
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Transfers of firearms to certain persons. |
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Subpart G--REGISTRATION AND IDENTIFICATION OF FIREARMS
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Registration of firearms. |
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How must firearms be identified? |
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Registration of firearms manufactured. |
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Registration of firearms by certain governmental entities. |
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Transfer and possession of machine guns. |
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Subpart H--IMPORTATION AND EXPORTATION
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Registration of imported firearms. |
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Application and permit for exportation of firearms. |
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Transportation of firearms to effect exportation. |
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Subpart I--RECORDS AND RETURNS
Subpart J--STOLEN OR LOST FIREARMS OR DOCUMENTS
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Stolen or lost documents. |
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Subpart K--EXAMINATION OF BOOKS AND RECORDS
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Failure to make returns: Substitute returns. |
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Penalties (records and returns). |
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Subpart L--DISTRIBUTION AND SALE OF STAMPS
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National Firearms Act stamps. |
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Reuse of stamps prohibited. |
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Subpart M--REDEMPTION OF OR ALLOWANCE FOR STAMPS OR REFUNDS
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Redemption of or allowance for stamps. |
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Subpart N--PENALTIES AND FORFEITURES
Subpart O--OTHER LAWS APPLICABLE
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Applicability of other provisions of internal revenue laws. |
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Commerce in firearms and ammunition. |
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February 27, 2007< !-- #EndDate -- >-->
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