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27 CFR Part 479

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Regulations
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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

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§479

Effective 1/31/2023 to present.

Effective date is the date this part was last amended

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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 Identification of firearms.
§ 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.

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1/31/2023
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- Published 1/31/2023
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3/26/2019
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7/13/2016
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8/11/2014
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- Published 8/11/2014
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4/8/2014
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- Published 2/7/2014
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10/2/2008
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- Published 10/2/2008
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1/24/2003
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- Published 1/24/2003
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§ 479.87 Cancellation of stamp.

The method of cancellation of the stamp required by this subpart as prescribed in § 479.67 shall be used.

Previous - § 479.86 Action on application.
Next - § 479.88 Special (occupational) taxpayers.

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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)

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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.