§ 479.82 Transfer tax rate.
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Title 27 CFR: Alcohol, Tobacco Products and Firearms › Chapter II › Part 479 › Subpart F › § 479.82: § 479.82 Transfer tax rate.
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(a) The transfer tax imposed with respect to NFA firearms transferred within the United States is at the rate of— (1) $200 for each firearm transferred, in the case of a machine gun or a destructive device; and (2) $0 for any firearm transferred that is not described in paragraph (a)(1) of this section. (b) The transferor must pay the transfer tax. [ATF 2025R-45F, 91 FR 25118, May 8, 2026]
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