[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: 27CFR179.81]

[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 F--Transfer Tax
 
Sec. 179.81  Scope of tax.


    Except as otherwise provided in this part, each transfer of a 
firearm in the United States is subject to a tax to be represented by an 
adhesive stamp of the proper denomination bearing the words ``National 
Firearms Act'' to be affixed to the Form 4 (Firearms), Application for 
Transfer and Registration of Firearm, as provided in this subpart.