[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: 27CFR479.67]

[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. 479.67  Cancellation of stamp.

    The person affixing to a Form 1 (Firearms) a ``National Firearms 
Act'' stamp shall cancel it by writing or stamping thereon, in ink, his 
initials, and the day, month and year, in such manner as to render it 
unfit for reuse. The cancellation shall not so deface the stamp as to 
prevent its denomination and genuineness from being readily determined.

                  Exceptions to Tax on Making Firearms