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pdf§ 479.71
27 CFR Ch. II (4–1–23 Edition)
United States, any political subdivision thereof, or any official police organization of such a government entity
engaged in criminal investigations.
Any person making a firearm under
this exemption shall first file an application, in duplicate, on Form 1 (Firearms) and obtain the approval of the
Director as prescribed in § 479.62.
REGISTRATION
§ 479.71
Proof of registration.
The approval by the Director of an
application, Form 1 (Firearms), to
make a firearm under this subpart
shall effectuate registration of the firearm described in the Form 1 (Firearms)
to the person making the firearm. The
original Form 1 (Firearms) showing approval by the Director shall be retained
by the maker to establish proof of his
registration of the firearm described
therein, and shall be made available to
any ATF officer on request.
Subpart F—Transfer Tax
§ 479.81
Scope of tax.
Except as otherwise provided in this
part, each transfer of a firearm in the
United States is subject to a tax to be
represented by an adhesive stamp of
the proper denomination bearing the
words ‘‘National Firearms Act’’ to be
affixed to the Form 4 (Firearms), Application for Transfer and Registration
of Firearm, as provided in this subpart.
§ 479.82
Rate of tax.
The transfer tax imposed with respect to firearms transferred within
the United States is at the rate of $200
for each firearm transferred, except
that the transfer tax on any firearm
classified as ‘‘any other weapon’’ shall
be at the rate of $5 for each such firearm transferred. The tax imposed on
the transfer of the firearm shall be paid
by the transferor.
sfrattini on LAPCK6H6L3 with DISTILLER
§ 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.
APPLICATION AND ORDER FOR TRANSFER
OF FIREARM
§ 479.84
Application to transfer.
(a) General. Except as otherwise provided in this subpart, no firearm may
be transferred in the United States unless an application, Form 4 (5320.4), Application for Tax Paid Transfer and
Registration of Firearm, in duplicate,
executed under the penalties of perjury, to transfer the firearm and register it to the transferee has been filed
with and approved by the Director. The
application shall be filed by the transferor. If the transferee is not a licensed
manufacturer, importer, or dealer
qualified under this part and is a partnership, company (including a Limited
Liability Company (LLC)), association,
trust, or corporation, all information
on the Form 4 application shall be furnished for each responsible person of
the transferee.
(b) Preparation of ATF Form 4. All of
the information called for on Form 4
shall be provided, including:
(1) The type of firearm being transferred. If the firearm is other than one
classified as ‘‘any other weapon,’’ the
applicant shall submit a remittance in
the amount of $200 with the application
in accordance with the instructions on
the form. If the firearm is classified as
‘‘any other weapon,’’ the applicant
shall submit a remittance in the
amount of $5;
(2) The identity of the transferor by
name and address and, if the transferor
is other than a natural person, the title
or legal status of the person executing
the application in relation to the
transferor;
(3) The transferor’s Federal firearms
license number (if any);
(4) The transferor’s special (occupational) tax stamp (if any);
(5) The identity of the transferee by
name and address and, if the transferee
is a person not qualified as a manufacturer, importer, or dealer under this
part, the transferee shall be further
identified in the manner prescribed in
§ 479.85;
(6) The transferee’s Federal firearms
license number (if any);
(7) The transferee’s special (occupational) tax stamp (if applicable); and
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Bureau of Alcohol, Tobacco, Firearms, and Explosives, Justice
(8) A description of the firearm to be
transferred by name and address of the
manufacturer or importer (if known);
caliber, gauge, or size; model; serial
number; in the case of a short-barreled
shotgun or a short-barreled rifle, the
length of the barrel; in the case of a
weapon made from a rifle or shotgun,
the overall length of the weapon and
the length of the barrel; and any other
identifying marks on the firearm. In
the event the firearm does not bear a
serial number, the applicant shall obtain a serial number from ATF and
shall stamp (impress) or otherwise conspicuously place such serial number on
the firearm in a manner not susceptible of being readily obliterated, altered, or removed.
(9) If the transferee (including, if
other than an individual, any responsible person) is an alien admitted under
a nonimmigrant visa, applicable documentation demonstrating that the nonimmigrant alien falls within an exception to 18 U.S.C. 922(g)(5)(B) under 18
U.S.C. 922(y)(2), or has obtained a waiver of that provision under 18 U.S.C.
922(y)(3).
(c) Notification of chief law enforcement
officer. Prior to the submission of the
application to the Director, all transferees and responsible persons shall forward a completed copy of Form 4 or a
completed copy of Form 5320.23, respectively, to the chief law enforcement officer of the locality in which the transferee or responsible person is located.
The chief law enforcement officer is
the local chief of police, county sheriff,
head of the State police, State or local
district attorney or prosecutor. If the
transferee is not a licensed manufacturer, importer, or dealer qualified
under this part and is a partnership,
company, association, or corporation,
for purposes of this section, it is considered located at its principal office or
principal place of business; if the transferee is not a licensed manufacturer,
importer, or dealer qualified under this
part and is a trust, for purposes of this
section, it is considered located at the
primary location at which the firearm
will be maintained.
(d) Approval of Form 4. If the application is approved, the Director will affix
a National Firearms Act stamp to the
original application in the space pro-
§ 479.85
vided therefor and properly cancel the
stamp (see § 479.87). The approved application will then be returned to the
transferor.
[ATF–41F, 81 FR 2722, Jan. 15, 2016]
§ 479.85
Identification of transferee.
(a) If the transferee is an individual,
such person shall:
(1) Securely attach to each copy of
the Form 4, in the space provided on
the form, a 2 x 2-inch photograph of the
applicant, clearly showing a full front
view of the features of the applicant
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
(2) Attach to the application two
properly completed FBI Forms FD–258
(Fingerprint Card). The fingerprints
must be clear for accurate classification and should be taken by someone
properly equipped to take them.
(b) If the transferee is not a licensed
manufacturer, importer, or dealer
qualified under this part and is a partnership, company, association, trust,
or corporation, such person shall:
(1) Be identified on the Form 4 by the
name and exact location of the place of
business, including the name and number of the building and street, and the
name of the county in which the business is located or, in the case of a
trust, the primary location at which
the firearm will be maintained. In the
case of two or more locations, the address shown shall be the principal place
of business (or principal office, in the
case of a corporation) or, in the case of
a trust, the primary location at which
the firearm will be maintained;
(2) Except as provided in paragraph
(c) of this section, attach to the application—
(i) Documentation evidencing the existence and validity of the entity,
which
includes
complete
and
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
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| File Type | application/pdf |
| File Modified | 2025-05-21 |
| File Created | 2025-05-21 |