18 U.S.C. 923(g)(6) - Licensing

Bureau of Alcohol, Tobacco, Firearms, and Explosives, Justice
the exportation of a firearm authorized
under the provisions of this subpart.
[T.D. ATF–270, 53 FR 10511, Mar. 31, 1988]

§ 479.120 Refunds.
Where, after payment of tax by the
manufacturer, a firearm is exported,
and satisfactory proof of exportation
(see § 479.118) is furnished, a claim for
refund may be submitted on Form 843
(see § 479.172). If the manufacturer
waives all claim for the amount to be
refunded, the refund shall be made to
the exporter. A claim for refund by an
exporter of tax paid by a manufacturer
should be accompanied by waiver of the
manufacturer and proof of tax payment
by the latter.

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§ 479.121 Insular possessions.
Transfers of firearms to persons in
the insular possessions of the United
States are exempt from transfer tax,
provided title in cases involving
change of title (and custody or control,
in cases not involving change of title),
does not pass to the transferee or his
agent in the United States. However,
such exempt transactions must be covered by approved permits and supporting documents corresponding to
those required in the case of firearms
exported to foreign countries (see
§§ 479.114 and 479.115), except that the
Director may vary the requirements
herein set forth in accordance with the
requirements of the governing authority of the insular possession. Shipments to the insular possessions will
not be authorized without compliance
with the requirements of the governing
authorities thereof. In the case of a
nontaxable transfer to a person in such
insular possession, the exemption extends only to such transfer and not to
prior transfers.

§ 479.141

Application for such license should be
made to the Office of Munitions Control, Department of State, Washington,
DC 20502, prior to exporting firearms.
[36 FR 14256, Aug. 3, 1971. Redesignated at 40
FR 16835, Apr. 15, 1975, and amended by T.D.
ATF–241, 51 FR 39634, Oct. 29, 1986; T.D. ATF–
270, 53 FR 10511, Mar. 31, 1988]

Subpart I—Records and Returns
§ 479.131 Records.
For the purposes of this part, each
manufacturer, importer, and dealer in
firearms shall keep and maintain such
records regarding the manufacture, importation, acquisition (whether by
making, transfer, or otherwise), receipt, and disposition of firearms as are
prescribed, and in the manner and
place required, by part 478 of this chapter. In addition, each manufacturer,
importer, and dealer shall maintain, in
chronological order, at his place of
business a separate record consisting of
the documents required by this part
showing the registration of any firearm
to him. If firearms owned or possessed
by a manufacturer, importer, or dealer
are stored or kept on premises other
than the place of business shown on his
special (occupational) tax stamp, the
record establishing registration shall
show where such firearms are stored or
kept. The records required by this part
shall be readily accessible for inspection at all reasonable times by ATF officers.
(Approved by the Office of Management and
Budget under control number 1140–0032)
[36 FR 14256, Aug. 3, 1971. Redesignated by 40
FR 16835, Apr. 15, 1975, and amended by T.D.
ATF–172, 49 FR 14942, Apr. 16, 1984; ATF–11F,
73 FR 57242, Oct. 2, 2008]

ARMS EXPORT CONTROL ACT

Subpart J—Stolen or Lost Firearms
or Documents

§ 479.122 Requirements.
(a) Persons engaged in the business of
importing firearms are required by the
Arms Export Control Act (22 U.S.C.
2778) to register with the Director. (See
Part 447 of this chapter.)
(b) Persons engaged in the business of
exporting firearms caliber .22 or larger
are subject to the requirements of a license issued by the Secretary of State.

§ 479.141 Stolen or lost firearms.
Whenever any registered firearm is
stolen or lost, the person losing possession thereof will, immediately upon
discovery of such theft or loss, make a
report to the Director showing the following:
(a) Name and address of the person in
whose name the firearm is registered,
(b) kind of firearm, (c) serial number,

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§ 479.142

27 CFR Ch. II (4–1–19 Edition)

(d) model, (e) caliber, (f) manufacturer
of the firearm, (g) date and place of
theft or loss, and (h) complete statement of facts and circumstances surrounding such theft or loss.
§ 479.142

Stolen or lost documents.

When any Forms 1, 2, 3, 4, 5, 6A, or 10
(Firearms) evidencing possession of a
firearm is stolen, lost, or destroyed,
the person losing possession will immediately upon discovery of the theft,
loss, or destruction report the matter
to the Director. The report will show in
detail the circumstances of the theft,
loss, or destruction and will include all
known facts which may serve to identify the document. Upon receipt of the
report, the Director will make such investigation as appears appropriate and
may issue a duplicate document upon
such conditions as the circumstances
warrant.

Subpart K—Examination of Books
and Records
§ 479.151 Failure to make returns: Substitute returns.
If any person required by this part to
make returns shall fail or refuse to
make any such return within the time
prescribed by this part or designated
by the Director, then the return shall
be made by an ATF officer upon inspection of the books, but the making of
such return by an ATF officer shall not
relieve the person from any default or
penalty incurred by reason of failure to
make such return.

Subpart L—Distribution and Sale of
Stamps
§ 479.161 National
stamps.

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(records

and

[T.D. ATF–270, 53 FR 10511, Mar. 31, 1988]

§ 479.162

Stamps authorized.

Adhesive stamps of the $5 and $200
denomination, bearing the words ‘‘National Firearms Act,’’ have been prepared and only such stamps shall be
used for the payment of the transfer
tax and for the tax on the making of a
firearm.
[T.D. ATF–270, 53 FR 10511, Mar. 31, 1988]

§ 479.163

Reuse of stamps prohibited.

A stamp once affixed to one document cannot lawfully be removed and
affixed to another. Any person willfully
reusing such a stamp shall be subject
to the penalty prescribed by 26 U.S.C.
7208.
[36 FR 14256, Aug. 3, 1971. Redesignated by 40
FR 16835, Apr. 15, 1975, and amended by T.D.
ATF–48, 44 FR 55843, Sept. 28, 1979]

Subpart M—Redemption of or
Allowance for Stamps or Refunds

re-

§ 479.171 Redemption of or allowance
for stamps.

Any person failing to keep records or
make returns, or making, or causing
the making of, a false entry on any application, return or record, knowing
such entry to be false, is liable to fine
and imprisonment as provided in section 5871, I.R.C.

Where a National Firearms Act
stamp is destroyed, mutilated or rendered useless after purchase, and before
liability has been incurred, such stamp
may be redeemed by giving another
stamp in lieu thereof. Claim for redemption of the stamp should be filed
on ATF Form 2635 (5620.8) with the Director. Such claim shall be accompanied by the stamp or by a satisfactory explanation of the reasons why
the stamp cannot be returned, and

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‘‘National Firearms Act’’ stamps evidencing payment of the transfer tax or
tax on the making of a firearm are
maintained by the Director. The remittance for purchase of the appropriate
tax stamp shall be submitted with the
application. Upon approval of the application, the Director will cause the
appropriate tax to be paid by affixing
the appropriate stamp to the application.

(53 Stat. 437; 26 U.S.C. 6020)

§ 479.152 Penalties
turns).

Firearms

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