[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: 27CFR479.64]

[Page 183]
 
            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 E--Tax on Making Firearms
 
Sec. 479.64  Procedure for approval of application.

    The application to make a firearm, Form 1 (Firearms), must be 
forwarded directly, in duplicate, by the maker of the firearm to the 
Director in accordance with the instructions on the form. The Director 
will consider the application for approval or disapproval. If the 
application is approved, the Director will return the original thereof 
to the maker of the firearm and retain the duplicate. Upon receipt of 
the approved application, the maker is authorized to make the firearm 
described therein. The maker of the firearm shall not, under any 
circumstances, make the firearm until the application, satisfactorily 
executed, has been forwarded to the Director and has been approved and 
returned by the Director with the National Firearms Act stamp affixed. 
If the application is disapproved, the original Form 1 (Firearms) and 
the remittance submitted by the applicant for the purchase of the stamp 
will be returned to the applicant with the reason for disapproval stated 
on the form.

[T.D. ATF-270, 53 FR 10509, Mar. 31, 1988]