[Code of Federal Regulations]
[Title 27, Volume 3]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR479.31]

[Page 93]
 
            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 
 
                 Subpart D_Special (Occupational) Taxes
 
Sec.  479.31  Liability for tax.


    (a) General. Every person who engages in the business of importing, 
manufacturing, or dealing in (including pawnbrokers) firearms in the 
United States shall pay a special (occupational) tax at a rate specified 
by Sec.  479.32. The tax shall be paid on or before the date of 
commencing the taxable business, and thereafter every year on or before 
July 1. Special (occupational) tax shall not be prorated. The tax shall 
be computed for the entire tax year (July 1 through June 30), regardless 
of the portion of the year during which the taxpayer engages in 
business. Persons commencing business at any time after July 1 in any 
year are liable for the special (occupational) tax for the entire tax 
year.
    (b) Each place of business taxable. An importer, manufacturer, or 
dealer in firearms incurs special tax liability at each place of 
business where an occupation subject to special tax is conducted. A 
place of business means the entire office, plant or area of the business 
in any one location under the same proprietorship. Passageways, streets, 
highways, rail crossings, waterways, or partitions dividing the premises 
are not sufficient separation to require additional special tax, if the 
divisions of the premises are otherwise contiguous. See also Sec. Sec.  
479.38-479.39.

(26 U.S.C. 5143, 5801, 5846)

[T.D. ATF-271, 53 FR 17550, May 17, 1988]