27 CFR Part 179 (ATF Stuff, including definitions)

CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY

PART 179--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS


--------------------------------------------------------------------------------



179.1 General.
179.11 Meaning of terms.
179.21 Forms prescribed.
179.22 Right of entry and examination.
179.23 Restrictive use of required information.
179.24 Destructive device determination.
179.25 Collector's items.
179.26 Alternate methods or procedures; emergency variations from requirements.
179.31 Liability for tax.
179.32 Special (occupational) tax rates.
179.32a Reduced rate of tax for small importers and manufacturers.
179.33 Special exemption.
179.34 Special tax registration and return.
179.35 Employer identification number.
179.36 The special tax stamp, receipt for special (occupational) taxes.
179.37 Certificates in lieu of stamps lost or destroyed.
179.38 Engaging in business at more than one location.
179.39 Engaging in more than one business at the same location.
179.40 Partnership liability.
179.41 Single sale.
179.42 Changes through death of owner.
179.43 Changes through bankruptcy of owner.
179.44 Change in partnership or unincorporated association.
179.45 Changes in corporation.
179.46 Notice by taxpayer.
179.47 Notice by taxpayer.
179.48 Failure to pay special (occupational) tax.
179.49 Failure to register change or removal.
179.50 Delinquency.
179.51 Fraudulent return.
179.52 State regulations.
179.61 Rate of tax.
179.62 Application to make.
179.63 Identification of applicant.
179.64 Procedure for approval of application.
179.65 Denial of application.
179.66 Subsequent transfer of firearms.
179.67 Cancellation of stamp.
179.68 Qualified manufacturer.
179.69 Making a firearm for the United States.
179.70 Certain government entities.
179.71 Proof of registration.
179.81 Scope of tax.
179.82 Rate of tax.
179.83 Transfer tax in addition to import duty.
179.84 Application to transfer.
179.85 Identification of transferee.
179.86 Action on application.
179.87 Cancellation of stamp.
179.88 Special (occupational) taxpayers.
179.89 Transfers to the United States.
179.90 Certain government entities.
179.91 Unserviceable firearms.
179.92 Transportation of firearms to effect transfer.
179.93 Transfers of firearms to certain persons.
179.101 Registration of firearms.
179.102 How must firearms be identified?
179.103 Registration of firearms manufactured.
179.104 Registration of firearms by certain governmental entities.
179.105 Transfer and possession of machine guns.
179.111 Procedure.
179.112 Registration of imported firearms.
179.113 Conditional importation.
179.114 Application and permit for exportation of firearms.
179.115 Action by Director.
179.116 Procedure by exporter.
179.117 Action by Customs.
179.118 Proof of exportation.
179.119 Transportation of firearms to effect exportation.
179.120 Refunds.
179.121 Insular possessions.
179.122 Requirements.
179.131 Records.
179.141 Stolen or lost firearms.
179.142 Stolen or lost documents.
179.151 Failure to make returns: Substitute returns.
179.152 Penalties (records and returns).
179.161 National Firearms Act stamps.
179.162 Stamps authorized.
179.163 Reuse of stamps prohibited.
179.171 Redemption of or allowance for stamps.
179.172 Refunds.
179.181 Penalties.
179.182 Forfeitures.
179.191 Applicability of other provisions of internal revenue laws.
179.192 Commerce in firearms and ammunition.
179.193 Arms Export Control Act.