[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: 27CFR179.83] [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. 179.83 Transfer tax in addition to import duty. The transfer tax imposed by section 5811, I.R.C., is in addition to any import duty. Application and Order for Transfer of Firearm