§ 479.89 Transfers to the United States.

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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 › § 479.89: § 479.89 Transfers to the United States.

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

A firearm may be transferred to the United States or any department, independent establishment or agency thereof without payment of the transfer tax. However, the procedures for the transfer of a firearm as provided in § 479.90 shall be followed in a tax-exempt transfer of a firearm under this section, unless the transferor is relieved of such requirement under other provisions of this part.

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