[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: 27CFR179.70]

[Page 1214]
 
            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. 179.70  Certain government entities.

    A firearm may be made without payment of the making tax by, or on 
behalf of, any State, or possession of the United States, any political 
subdivision thereof, or any official police organization of such a 
government entity engaged in criminal investigations. Any person making 
a firearm under this exemption shall first file an application, in 
duplicate, on Form 1 (Firearms) and obtain the approval of the Director 
as prescribed in Sec. 179.62.

                              Registration