Subpart E. Subpart E—Tax on Making Firearms

• § 479.61 - Rate of tax.

• Application To Make a Firearm

  • SECTION § 479.62 - Application to make.
  • SECTION § 479.63 - Identification of applicant.
  • SECTION § 479.64 - Procedure for approval of application.
  • SECTION § 479.65 - Denial of application.
  • SECTION § 479.66 - Subsequent transfer of firearms.
  • SECTION § 479.67 - Cancellation of stamp.

• Exceptions to Tax on Making Firearms

  • SECTION § 479.68 - Qualified manufacturer.
  • SECTION § 479.69 - Making a firearm for the United States.
  • SECTION § 479.70 - Certain government entities.

• Registration

  • SECTION § 479.71 - Proof of registration.