Subpart F. Subpart F—Transfer Tax

• § 479.81 - Scope of tax.
• § 479.82 - Rate of tax.
• § 479.83 - Transfer tax in addition to import duty.

• Application and Order for Transfer of Firearm

  • SECTION § 479.84 - Application to transfer.
  • SECTION § 479.85 - Identification of transferee.
  • SECTION § 479.86 - Action on application.
  • SECTION § 479.87 - Cancellation of stamp.

• Exemptions Relating to Transfers of Firearms

  • SECTION § 479.88 - Special (occupational) taxpayers.
  • SECTION § 479.89 - Transfers to the United States.
  • SECTION § 479.90 - Certain government entities.
  • SECTION § 479.90a - Estates.
  • SECTION § 479.91 - Unserviceable firearms.
  • SECTION § 479.92 - Transportation of firearms to effect transfer.

• Other Provisions

  • SECTION § 479.93 - Transfers of firearms to certain persons.