27 CFR 479.88 Special (Occupational )Taxpayers

Bureau of Alcohol, Tobacco, Firearms, and Explosives, Justice

(Firearms), for the transfer filed by the
transferor has been approved by the Director and registration of the firearm
is effectuated to the transferee. The
transferee shall retain the approved application as proof that the firearm described therein is registered to the
transferee, and shall make the approved Form 4 (Firearms) available to
any ATF officer on request. If the application, Form 4 (Firearms), to transfer a firearm is disapproved by the Director, the original application and the
remittance for purchase of the stamp
will be returned to the transferor with
reasons for the disapproval stated on
the application. An application, Form 4
(Firearms), to transfer a firearm shall
be denied if the transfer, receipt, or
possession of a firearm would place the
transferee in violation of law. In addition to any other records checks that
may be conducted to determine whether the transfer, receipt, or possession of
a firearm would place the transferee in
violation of law, the Director shall contact the National Instant Criminal
Background Check System.

unredacted copies of partnership agreements, articles of incorporation, corporate registration, and declarations of
trust, with any trust schedules, attachments, exhibits, and enclosures;
(ii) A completed ATF Form 5320.23 for
each responsible person. Form 5320.23
requires certain identifying information, including the responsible person’s
full name, position, home address, date
of birth, and country of citizenship if
other than the United States;
(iii) In the space provided on Form
5320.23, a 2 x 2-inch photograph of each
responsible person, clearly showing a
full front view of the features of the responsible person with head bare, with
the distance from the top of the head
to the point of the chin approximately
11⁄4 inches, and which shall have been
taken within 1 year prior to the date of
the application; and
(iv) Two properly completed FBI
Forms FD–258 (Fingerprint Card) for
each responsible person. The fingerprints must be clear for accurate classification and should be taken by someone properly equipped to take them.
(c) If the applicant entity has had an
application approved as a maker or
transferee within the preceding 24
months, and there has been no change
to the documentation previously provided, the entity may provide a certification that the information has not
been changed since the prior approval
and shall identify the application for
which the documentation had been submitted by form number, serial number,
and date approved.

[T.D. ATF–270, 53 FR 10509, Mar. 31, 1988, as
amended by T.D. ATF–415, 63 FR 58281, Oct.
29, 1998]

§ 479.87

Cancellation of stamp.

The method of cancellation of the
stamp required by this subpart as prescribed in § 479.67 shall be used.
EXEMPTIONS RELATING TO TRANSFERS
OF FIREARMS

[ATF–41F, 81 FR 2722, Jan. 15, 2016]

kpayne on VMOFRWIN702 with $$_JOB

§ 479.88

§ 479.88 Special
payers.

§ 479.86 Action on application.
The Director will consider a completed and properly executed application, Form 4 (Firearms), to transfer a
firearm. If the application is approved,
the Director will affix the appropriate
National Firearms Act stamp, cancel
it, and return the original application
showing approval to the transferor who
may then transfer the firearm to the
transferee along with the approved application. The approval of an application, Form 4 (Firearms), by the Director will effectuate registration of the
firearm to the transferee. The transferee shall not take possession of a firearm until the application, Form 4

(occupational)

(a) A firearm registered to a person
qualified under this part to engage in
business as an importer, manufacturer,
or dealer may be transferred by that
person without payment of the transfer
tax to any other person qualified under
this part to manufacture, import, or
deal in firearms.
(b) The exemption provided in paragraph (a) of this section shall be obtained by the transferor of the firearm
filing with the Director an application,
Form 3 (Firearms), Application for
Tax-exempt Transfer of Firearm and
Registration to Special (Occupational)
Taxpayer, in duplicate, executed under

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§ 479.89

27 CFR Ch. II (4–1–19 Edition)

the penalties of perjury. The application, Form 3 (Firearms), shall (1) show
the name and address of the transferor
and of the transferee, (2) identify the
Federal firearms license and special
(occupational) tax stamp of the transferor and of the transferee, (3) show the
name and address of the manufacturer
and the importer of the firearm, if
known, (4) show the type, model, overall length (if applicable), length of barrel, caliber, gauge or size, serial number, and other marks of identification
of the firearm, and (5) contain a statement by the transferor that he is entitled to the exemption because the
transferee is a person qualified under
this part to manufacture, import, or
deal in firearms. If the Director approves an application, Form 3 (Firearms), he shall return the original
Form 3 (Firearms) to the transferor
with the approval noted thereon. Approval of an application, Form 3 (Firearms), by the Director shall remove
registration of the firearm reported
thereon from the transferor and shall
effectuate the registration of that firearm to the transferee. Upon receipt of
the approved Form 3 (Firearms), the
transferor shall deliver same with the
firearm to the transferee. The transferor shall not transfer the firearm to
the transferee until his application,
Form 3 (Firearms), has been approved
by the Director and the original thereof has been returned to the transferor.
If the Director disapproves the application, Form 3 (Firearms), he shall return the original Form 3 (Firearms) to
the transferor with the reasons for the
disapproval stated thereon.
(c) The transferor shall be responsible for establishing the exempt status
of the transferee before making a
transfer under the provisions of this
section. Therefore, before engaging in
transfer negotiations with the transferee, the transferor should satisfy
himself as to the claimed exempt status of the transferee and the bona fides
of the transaction. If not fully satisfied, the transferor should communicate with the Director, report all circumstances regarding the proposed
transfer, and await the Director’s advice before making application for the
transfer. An unapproved transfer or a
transfer to an unauthorized person

may subject the transferor to civil and
criminal liabilities. (See 26 U.S.C. 5852,
5861, and 5871.)
[36 FR 14256, Aug. 3, 1971. Redesignated at 40
FR 16835, Apr. 15, 1975, and amended by T.D.
ATF–48, 44 FR 55842, Sept. 28, 1979; T.D. ATF–
271, 53 FR 17551, May 17, 1988]

§ 479.89 Transfers to the United States.
A firearm may be transferred to the
United States or any department, independent establishment or agency thereof without payment of the transfer tax.
However, the procedures for the transfer of a firearm as provided in § 479.90
shall be followed in a tax-exempt
transfer of a firearm under this section, unless the transferor is relieved of
such requirement under other provisions of this part.
§ 479.90 Certain government entities.
(a) A firearm may be transferred
without payment of the transfer tax to
or from any State, possession of the
United States, any political subdivision thereof, or any official police organization of such a governmental entity engaged in criminal investigations.
(b) The exemption provided in paragraph (a) of this section shall be obtained by the transferor of the firearm
filing with the Director an application,
Form 5 (Firearms), Application for
Tax-exempt Transfer and Registration
of Firearm, in duplicate, executed
under the penalties of perjury. The application shall (1) show the name and
address of the transferor and of the
transferee, (2) identify the Federal firearms license and special (occupational)
tax stamp, if any, of the transferor and
of the transferee, (3) show the name
and address of the manufacturer and
the importer of the firearm, if known,
(4) show the type, model, overall length
(if applicable), length of barrel, caliber,
gauge or size, serial number, and other
marks of identification of the firearm,
and (5) contain a statement by the
transferor that the transferor is entitled to the exemption because either
the transferor or the transferee is a
governmental entity coming within the
purview of paragraph (a) of this section. In the case of a transfer of a firearm by a governmental entity to a
transferee who is a person not qualified

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