[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: 27CFR479.71]

[Page 101]
 
            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 E_Tax on Making Firearms
 
Sec.  479.71  Proof of registration.

    The approval by the Director of an application, Form 1 (Firearms), 
to make a firearm under this subpart shall effectuate registration of 
the firearm described in the Form 1 (Firearms) to the person making the 
firearm. The original Form 1 (Firearms) showing approval by the Director 
shall be retained by the maker to establish proof of his registration of 
the firearm described therein, and shall be made available to any ATF 
officer on request.