# 27 C.F.R. § 479.61 (2026): Making tax rate

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_61

## Section

- **Citation:** 27 C.F.R. § 479.61 (2026)
- **Heading:** Making tax rate
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter II / Part 479 / Subpart E / § 479.61: § 479.61   Making tax rate.

## Text

(a) Except as provided in this subpart, the Director must levy and collect, and a person, upon making a firearm, must pay, a tax at the rate of— (1) $200 for each firearm made, in the case of a machine gun or a destructive device; and (2) $0 for any firearm made that is not described in paragraph (a)(1) of this section. (b) The Director must indicate that the maker paid the tax by adding a stamp of the proper denomination, bearing the words “National Firearms Act.” The Director maintains the stamps and must affix or apply one to each approved application form, as provided in this subpart. The stamps may be adhesive, in electronic form, or in another form designated by the Director. [ATF 2025R-45F, 91 FR 25117, May 8, 2026]

## Nearby sections

- [27 C.F.R. § 479.61 (2026) § 479.61   Making tax rate.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_61.md)
- [27 C.F.R. § 479.62 (2026) § 479.62   Applying to make.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_62.md)
- [27 C.F.R. § 479.63 (2026) § 479.63   Identification of applicant.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_63.md)
- [27 C.F.R. § 479.64 (2026) § 479.64   Action on making application.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_64.md)
- [27 C.F.R. § 479.65 (2026) § 479.65   Denial of application.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_65.md)
- [27 C.F.R. § 479.66 (2026) § 479.66   Subsequent transfer of firearms.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_66.md)
- [27 C.F.R. § 479.67 (2026) § 479.67   Cancellation of stamp.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_67.md)
- [27 C.F.R. § 479.68 (2026) § 479.68   Qualified manufacturer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_68.md)
- [27 C.F.R. § 479.69 (2026) § 479.69   Making a firearm for the United States.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_69.md)
- [27 C.F.R. § 479.70 (2026) § 479.70   Certain government entities.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_70.md)
- [27 C.F.R. § 479.71 (2026) § 479.71   Proof of registration.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_71.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_61. Check the current official text before relying on it. Not legal advice.