[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR479.52]

[Page 182]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
   CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, 
                          DEPARTMENT OF JUSTICE
 
PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS--Table of Contents
 
                 Subpart D--Special (Occupational) Taxes
 
Sec. 479.52  State regulations.

    Special tax stamps are merely receipts for the tax. Payment of tax 
under Federal law confers no privilege to act contrary to State law. One 
to whom a special tax stamp has been issued may still be punishable 
under a State law prohibiting or controlling the manufacture, possession 
or transfer of firearms. On the other hand, compliance with State law 
confers no immunity under Federal law. Persons who engage in the 
business of importing, manufacturing or dealing in firearms, in 
violation of the law of a State, are nevertheless required to pay 
special (occupational) tax as imposed under the internal revenue laws of 
the United States. For provisions relating to restrictive use of 
information furnished to comply with the provisions of this part see 
Sec. 479.23.