[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: 27CFR479.41]

[Page 97]
 
            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.  479.41  Single sale.

    A single sale, unattended by circumstances showing the one making 
the sale to be engaged in business, does not create special 
(occupational) tax liability.

                           Change of Ownership