§ 479.61. Rate of tax.
80 words·~1 min read·
/us/cfr/t27/s§ 479.61·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except as provided in this subpart, there shall be levied, collected, and paid upon the making of a firearm a tax at the rate of \$200 for each firearm made. This tax shall be paid by the person making the firearm. Payment of the tax on the making of a firearm shall be represented by a \$200 adhesive stamp bearing the words "National Firearms Act." The stamps are maintained by the Director. \[T.D. ATF-270, 53 FR 10508, Mar. 31, 1988\]