§ 479.81. Scope of tax.
58 words·~1 min read·
/us/cfr/t27/s§ 479.81·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.