[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: 27CFR179.82]

[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. 179.82  Rate of tax.

    The transfer tax imposed with respect to firearms transferred within 
the United States is at the rate of $200 for each firearm transferred, 
except that the transfer tax on any firearm classified as ``any other 
weapon'' shall be at the rate of $5 for each such firearm transferred. 
The tax imposed on the transfer of the firearm shall be paid by the 
transferor.