§ 479.161. National Firearms Act stamps.
69 words·~1 min read·
/us/cfr/t27/s§ 479.161·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
"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. \[T.D. ATF-270, 53 FR 10511, Mar. 31, 1988\]