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§ 479.83 Transfer tax in addition to import duty.

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Title 27 CFR: 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 › Subpart F: Transfer Tax › § 479.83: § 479.83 Transfer tax in addition to import duty.

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

The transfer tax imposed by section 5811, I.R.C., is in addition to any import duty.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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