2002 CFR Title 27, Volume 1

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY PART 179--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
	179.1	General.
	179.11	Meaning of terms.
	179.21	Forms prescribed.
	179.22	Right of entry and examination.
	179.23	Restrictive use of required information.
	179.24	Destructive device determination.
	179.25	Collector's items.
	179.26	Alternate methods or procedures; emergency variations from requirements.
	179.31	Liability for tax.
	179.32	Special (occupational) tax rates.
	179.32a	Reduced rate of tax for small importers and manufacturers.
	179.33	Special exemption.
	179.34	Special tax registration and return.
	179.35	Employer identification number.
	179.36	The special tax stamp, receipt for special (occupational) taxes.
	179.37	Certificates in lieu of stamps lost or destroyed.
	179.38	Engaging in business at more than one location.
	179.39	Engaging in more than one business at the same location.
	179.40	Partnership liability.
	179.41	Single sale.
	179.42	Changes through death of owner.
	179.43	Changes through bankruptcy of owner.
	179.44	Change in partnership or unincorporated association.
	179.45	Changes in corporation.
	179.46	Notice by taxpayer.
	179.47	Notice by taxpayer.
	179.48	Failure to pay special (occupational) tax.
	179.49	Failure to register change or removal.
	179.50	Delinquency.
	179.51	Fraudulent return.
	179.52	State regulations.
	179.61	Rate of tax.
	179.62	Application to make.
	179.63	Identification of applicant.
	179.64	Procedure for approval of application.
	179.65	Denial of application.
	179.66	Subsequent transfer of firearms.
	179.67	Cancellation of stamp.
	179.68	Qualified manufacturer.
	179.69	Making a firearm for the United States.
	179.70	Certain government entities.
	179.71	Proof of registration.
	179.81	Scope of tax.
	179.82	Rate of tax.
	179.83	Transfer tax in addition to import duty.
	179.84	Application to transfer.
	179.85	Identification of transferee.
	179.86	Action on application.
	179.87	Cancellation of stamp.
	179.88	Special (occupational) taxpayers.
	179.89	Transfers to the United States.
	179.90	Certain government entities.
	179.91	Unserviceable firearms.
	179.92	Transportation of firearms to effect transfer.
	179.93	Transfers of firearms to certain persons.
	179.101	Registration of firearms.
	179.102	How must firearms be identified?
	179.103	Registration of firearms manufactured.
	179.104	Registration of firearms by certain governmental entities.
	179.105	Transfer and possession of machine guns.
	179.111	Procedure.
	179.112	Registration of imported firearms.
	179.113	Conditional importation.
	179.114	Application and permit for exportation of firearms.
	179.115	Action by Director.
	179.116	Procedure by exporter.
	179.117	Action by Customs.
	179.118	Proof of exportation.
	179.119	Transportation of firearms to effect exportation.
	179.120	Refunds.
	179.121	Insular possessions.
	179.122	Requirements.
	179.131	Records.
	179.141	Stolen or lost firearms.
	179.142	Stolen or lost documents.
	179.151	Failure to make returns: Substitute returns.
	179.152	Penalties (records and returns).
	179.161	National Firearms Act stamps.
	179.162	Stamps authorized.
	179.163	Reuse of stamps prohibited.
	179.171	Redemption of or allowance for stamps.
	179.172	Refunds.
	179.181	Penalties.
	179.182	Forfeitures.
	179.191	Applicability of other provisions of internal revenue laws.
	179.192	Commerce in firearms and ammunition.
	179.193	Arms Export Control Act.