[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR178.42] [Page 1153] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY PART 178--COMMERCE IN FIREARMS AND AMMUNITION--Table of Contents Subpart D--Licenses Sec. 178.42 License fees. Each applicant shall pay a fee for obtaining a firearms license or ammunition license, a separate fee being required for each business or collecting activity at each place of such business or activity, as follows: (a) For a manufacturer: (1) Of destructive devices, ammunition for destructive devices or armor piercing ammunition--$1,000 per year. (2) Of firearms other than destructive devices--$50 per year. (3) Of ammunition for firearms other than ammunition for destructive devices or armor piercing ammunition--$10 per year. (b) For an importer: (1) Of destructive devices, ammunition for destructive devices or armor piercing ammunition--$1,000 per year. (2) Of firearms other than destructive devices or ammunition for firearms other than destructive devices or ammunition other than armor piercing ammunition--$50 per year. (c) For a dealer: (1) In destructive devices--$1,000 per year. (2) Who is not a dealer in destructive devices--$200 for 3 years, except that the fee for renewal of a valid license shall be $90 for 3 years. (d) For a collector of curios and relics--$10 per year. [T.D. ATF-270, 53 FR 10494, Mar. 31, 1988, as amended by T.D. ATF-354, 59 FR 7112, Feb. 14, 1994]