[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: 27CFR179.61]

[Page 1212]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 179--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS--Table of Contents
 
                    Subpart E--Tax on Making Firearms
 
Sec. 179.61  Rate of tax.


    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]

                      Application to Make a Firearm