ATF eRegulations

27 CFR Part 479

?

Welcome to eRegs part 479

The following tutorial will show you around the part 479 landing page.

Mouse controls:

Click the NEXT button to continue.
Click the PREVIOUS button to go back.
Click the red 'X' to exit the tutorial.

Keyboard Controls:

Press the N key for NEXT
Press the P key for PREVIOUS
Press the E key to exit the tutorial

Mobile navigation

Regulations
About
Bureau of Alcohol, Tobacco, Firearms and Explosives

27 CFR Part 447

Importation of Arms, Ammunition and Implements of War

27 CFR Part 478

Commerce in Firearms and Ammunition

27 CFR Part 479

Machine Guns, Destructive Devices, and Certain Other Firearms

27 CFR Part 555

Commerce in Explosives

27 CFR Part 646

Contraband Cigarettes

27 CFR Part 771

Rules of Practice in Explosive License and Permit Proceedings

Skip to main content

Table of Contents
Regulation Timeline
Search

§479

Effective 7/13/2016 to 3/26/2019. View current

Effective date is the date this part was last amended

Table of Contents

TABLE OF CONTENTS

This left sidebar contains the Part 479 TABLE OF CONTENTS. Use the TABLE OF CONTENTS to navigate to regulations by section number.

JUMP TO SECTION

Enter the section number in the input box and click the "Go" button to go directly to a specific section

JUMP TO SECTION

The section number is the set of numbers found after the period. Ex: The section number for 478.11 is the last two digits 11.

Regulations Subparts

Each SUBPART contains a range of regulation sections pertaining to that subpart. Each SUBPART will show a title and number range.

Regulations Subparts

Click on a SUBPART to expand it.

Click again to collapse it

Each section of that SUBPART shows the title and section number

You can find specific sections by expanding a SUBPART

Jump to section

479.

SUBPART A - Scope of Regulations
§ 479.1 General.
SUBPART B - Definitions
§ 479.11 Meaning of terms.
SUBPART C - Administrative and Miscellaneous Provisions
§ 479.21 Forms prescribed.
§ 479.22 Right of entry and examination.
§ 479.23 Restrictive use of required information.
§ 479.24 Destructive device determination.
§ 479.25 Collector's items.
§ 479.26 Alternate methods or procedures; emergency variations from requirements.
SUBPART D - Special (Occupational) Taxes
§ 479.31 Liability for tax.
§ 479.32 Special (occupational) tax rates.
§ 479.32a Reduced rate of tax for small importers and manufacturers.
§ 479.33 Special exemption.
§ 479.34 Special tax registration and return.
§ 479.35 Employer identification number.
§ 479.36 The special tax stamp, receipt for special (occupational) taxes.
§ 479.37 Certificates in lieu of stamps lost or destroyed.
§ 479.38 Engaging in business at more than one location.
§ 479.39 Engaging in more than one business at the same location.
§ 479.40 Partnership liability.
§ 479.41 Single sale.
CHANGE OF OWNERSHIP
§ 479.42 Changes through death of owner.
§ 479.43 Changes through bankruptcy of owner.
§ 479.44 Change in partnership or unincorporated association.
§ 479.45 Changes in corporation.
CHANGE OF BUSINESS LOCATION
§ 479.46 Notice by taxpayer.
CHANGE OF TRADE NAME
§ 479.47 Notice by taxpayer.
PENALTIES AND INTEREST
§ 479.48 Failure to pay special (occupational) tax.
§ 479.49 Failure to register change or removal.
§ 479.50 Delinquency.
§ 479.51 Fraudulent return.
APPLICATION OF STATE LAWS
§ 479.52 State regulations.
SUBPART E - Tax on Making Firearms
§ 479.61 Rate of tax.
APPLICATION TO MAKE A FIREARM
§ 479.62 Application to make.
§ 479.63 Identification of applicant.
§ 479.64 Procedure for approval of application.
§ 479.65 Denial of application.
§ 479.66 Subsequent transfer of firearms.
§ 479.67 Cancellation of stamp.
EXCEPTIONS TO TAX ON MAKING FIREARMS
§ 479.68 Qualified manufacturer.
§ 479.69 Making a firearm for the United States.
§ 479.70 Certain government entities.
REGISTRATION
§ 479.71 Proof of registration.
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
§ 479.84 Application to transfer.
§ 479.85 Identification of transferee.
§ 479.86 Action on application.
§ 479.87 Cancellation of stamp.
EXEMPTIONS RELATING TO TRANSFERS OF FIREARMS
§ 479.88 Special (occupational) taxpayers.
§ 479.89 Transfers to the United States.
§ 479.90 Certain government entities.
§ 479.90a Estates.
§ 479.91 Unserviceable firearms.
§ 479.92 Transportation of firearms to effect transfer.
OTHER PROVISIONS
§ 479.93 Transfers of firearms to certain persons.
SUBPART G - Registration and Identification of Firearms
§ 479.101 Registration of firearms.
§ 479.102 How must firearms be identified?
§ 479.103 Registration of firearms manufactured.
§ 479.104 Registration of firearms by certain governmental entities.
MACHINE GUNS
§ 479.105 Transfer and possession of machine guns.
SUBPART H - Importation and Exportation
IMPORTATION
§ 479.111 Procedure.
§ 479.112 Registration of imported firearms.
§ 479.113 Conditional importation.
EXPORTATION
§ 479.114 Application and permit for exportation of firearms.
§ 479.115 Action by Director.
§ 479.116 Procedure by exporter.
§ 479.117 Action by Customs.
§ 479.118 Proof of exportation.
§ 479.119 Transportation of firearms to effect exportation.
§ 479.120 Refunds.
§ 479.121 Insular possessions.
ARMS EXPORT CONTROL ACT
§ 479.122 Requirements.
SUBPART I - Records and Returns
§ 479.131 Records.
SUBPART J - Stolen or Lost Firearms or Documents
§ 479.141 Stolen or lost firearms.
§ 479.142 Stolen or lost documents.
SUBPART K - Examination of Books and Records
§ 479.151 Failure to make returns: Substitute returns.
§ 479.152 Penalties (records and returns).
SUBPART L - Distribution and Sale of Stamps
§ 479.161 National Firearms Act stamps.
§ 479.162 Stamps authorized.
§ 479.163 Reuse of stamps prohibited.
SUBPART M - Redemption of or Allowance for Stamps or Refunds
§ 479.171 Redemption of or allowance for stamps.
§ 479.172 Refunds.
SUBPART N - Penalties and Forfeitures
§ 479.181 Penalties.
§ 479.182 Forfeitures.
SUBPART O - Other Laws Applicable
§ 479.191 Applicability of other provisions of internal revenue laws.
§ 479.192 Commerce in firearms and ammunition.
§ 479.193 Arms Export Control Act.

Regulation Timeline

Find the regulation effective on this date:

/ /

Current Law
1/31/2023
Final Rule
- Published 1/31/2023
Compare 479 effective on 1/31/2023 with
4/1/2019
Final Rule
- Published 4/1/2019
Compare 479 effective on 4/1/2019 with
3/26/2019
Final Rule
- Published 12/26/2018
Compare 479 effective on 3/26/2019 with
7/13/2016
Final Rule
- Published 1/15/2016
Compare 479 effective on 7/13/2016 with
8/11/2014
Final Rule
- Published 8/11/2014
Compare 479 effective on 8/11/2014 with
4/8/2014
Final Rule
- Published 2/7/2014
Compare 479 effective on 4/8/2014 with
10/2/2008
Final Rule
- Published 10/2/2008
Compare 479 effective on 10/2/2008 with
1/24/2003
Final Rule
- Published 1/24/2003
Compare 479 effective on 1/24/2003 with

Search

Search in regulation effective:

§ 479.83 Transfer tax in addition to import duty.

The transfer tax imposed by section 5811, I.R.C., is in addition to any import duty.

Previous - § 479.82 Rate of tax.
Next - § 479.84 Application to transfer.

No related documents

View Changes Only

Help

Show/Hide Contents

Interface Help

(What's this?)

Table of contents
Regulation Timeline
Search
Hide Navigation
Show Navigation

Textual Help

(What's this?)

citation

Link within a regulation
(example: 479.8(b))
(Open it to go to that section.)
term

Term defined within
the current regulation.
(Open it to see full definition.)
Insert

Text additions that differ
from the current or
compared regulation text.
Deleted

Text that has been removed
from the current or
compared regulation text.

Print 27 CFR Part 479

Print Section §479.83

Calculate required storage distance

Disclaimer of Liability and Endorsement

Input weight of explosives

Maximum allowable input weight of 300,000 lbs (136,077 kg)

For weights above 10,000 lbs (4,535 kg) use table § 555.218

Maximum allowable input weight of 500lbs (226kg)

Units of weight pounds (lbs) kilograms (kg)

Units of distance feet (ft) meters (m)

Calculate distance from

Inhabited buildings

Highways with 3000 or fewer vehicles per day

Passenger railways, or highways with more than 3000 vehicles per day

Magazine to magazine

Calculate distance from

Inhabited buildings

Highways/railways

Above ground magazine to magazine

Select acceptor

Ammonium Nitrate

Other blasting agents

Select fireworks type(s)

Display Fireworks

Consumer Fireworks or Articles Pyrotechnic

Inhabited buildings, passenger railways, or public highways

Fireworks magazine to magazine

Select barricade type

Unbarricaded Barricaded

Note: All calculations take into account requirements listed in table footnotes. Be advised that calculations may not match expected table values. Please be aware of footnote considerations when making calculations.