This regulation explains requirements (including tax and registration) for manufacturing, making, dealing in, transferring, importing, and exporting firearms covered by the National Firearms Act ("NFA firearms").
Important topics include:
- Definition of NFA firearms
- Definitions of terms used in this regulation
- Special (occupational) tax rates and registration
- Tax on making a NFA firearm (and application to make a NFA firearm)
- Tax on transferring a NFA firearm (and application to transfer a NFA firearm)
- Registration and identification of NFA firearms
- Importation and exportation of NFA firearms
- Penalties and forfeitures
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