# 27 C.F.R. § 479.82 (2026): Transfer tax rate

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_82

## Section

- **Citation:** 27 C.F.R. § 479.82 (2026)
- **Heading:** Transfer 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 F / § 479.82: § 479.82   Transfer tax rate.

## Text

(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]

## 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_82. Check the current official text before relying on it. Not legal advice.