§ 479.32. Special (occupational) tax rates.
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/us/cfr/t27/s§ 479.32·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except as provided in § 479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows: ::: {width="100%"} ::: {.gpotbl_div} Per year or fraction thereof Class 1---Importer of firearms (including an importer only of weapons classified as "any other weapon") \$1,000 Class 2---Manufacturer of firearms (including a manufacturer only of weapons classified as "any other weapon") 1,000 Class 3---Dealer in firearms (including a dealer only of weapons classified as "any other weapon") 500 ::: ::: \[T.D. ATF-271, 53 FR 17550, May 17, 1988; ATF 2014R-42, 84 FR 12094, Apr. 1, 2019\]
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§ 479.32
Special (occupational) tax rates.
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