# 27 C.F.R. § 479.81 (2026): Tax scope

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_81

## Section

- **Citation:** 27 C.F.R. § 479.81 (2026)
- **Heading:** Tax scope
- **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 F / § 479.81: § 479.81   Tax scope.

## Text

Except as otherwise provided in this part, each NFA firearm transfer in the United States is subject to a transfer tax. The Director indicates that the transferor has paid the tax and ATF has approved the application 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 25118, May 8, 2026]

## Nearby sections

- [27 C.F.R. § 479.81 (2026) § 479.81   Tax scope.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_81.md)
- [27 C.F.R. § 479.82 (2026) § 479.82   Transfer tax rate.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_82.md)
- [27 C.F.R. § 479.83 (2026) § 479.83   Transfer tax in addition to import duty.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_83.md)
- [27 C.F.R. § 479.84 (2026) § 479.84   Applying to transfer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_84.md)
- [27 C.F.R. § 479.85 (2026) § 479.85   Identification of transferee.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_85.md)
- [27 C.F.R. § 479.86 (2026) § 479.86   Action on application.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_86.md)
- [27 C.F.R. § 479.87 (2026) § 479.87   Cancellation of stamp.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_87.md)
- [27 C.F.R. § 479.88 (2026) § 479.88   Special (occupational) taxpayers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_88.md)
- [27 C.F.R. § 479.89 (2026) § 479.89   Transfers to the United States.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_89.md)
- [27 C.F.R. § 479.90 (2026) § 479.90   Certain government entities.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_90.md)
- [27 C.F.R. § 479.90a (2026) § 479.90a   Estates.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_90a.md)
- [27 C.F.R. § 479.91 (2026) § 479.91   Unserviceable firearms.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_91.md)
- [27 C.F.R. § 479.92 (2026) § 479.92   Transportation of firearms to effect transfer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_92.md)
- [27 C.F.R. § 479.93 (2026) § 479.93   Transfers of firearms to certain persons.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_93.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_81. Check the current official text before relying on it. Not legal advice.