[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: 27CFR179.62]

[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. 179.62  Application to make.

    No person shall make a firearm unless the person has filed with the 
Director a written application on Form 1 (Firearms), Application to Make 
and Register a Firearm, in duplicate, executed under the penalties of 
perjury, to make and register the firearm and has received the approval 
of the Director to make the firearm which approval shall effectuate 
registration of the weapon to the applicant. The application shall 
identify the firearm to be made by serial number, type, model, caliber 
or gauge, length of barrel, other marks of identification, and the name 
and address of original manufacturer (if the applicant is not the 
original manufacturer). The applicant must be identified on the Form 1 
(Firearms) by name and address and, if other than a natural person, the 
name and address of the principal officer or authorized representative 
and the employer identification number and, if an individual, the 
identification must include the date and place of birth and the 
information prescribed in Sec. 179.63. Each applicant shall identify the 
Federal firearms license and special (occupational) tax stamp issued to 
the applicant, if any. The applicant shall also show required 
information evidencing that making or possession of the firearm would 
not be in violation of law. If the making is taxable, a remittance in 
the amount of $200 shall be submitted with the application in accordance 
with the instructions on the form. If the making is taxable and the 
application is approved, the Director will affix a National Firearms Act 
stamp to the original application in the space provided therefor and 
properly cancel the stamp (see Sec. 179.67). The approved application 
will be returned to the applicant. If the making of the firearm is tax 
exempt under this part, an explanation of the basis of the exemption 
shall be attached to the Form 1 (Firearms).

[T.D. ATF-270, 53 FR 10508, Mar. 31, 1988]