# 27 CFR § 479.1: General

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-479.1

## Section

- **Citation:** 27 CFR § 479.1
- **Heading:** General
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE > SUBCHAPTER B—FIREARMS AND AMMUNITION > PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS > Subpart A—Scope of Regulations

## Text

This part contains the procedural and substantive requirements relative to the importation, manufacture, making, exportation, identification and registration of, and the dealing in, machine guns, destructive devices and certain other firearms under the provisions of the National Firearms Act (26 U.S.C. Chapter 53).
[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979]

## Nearby sections

- [27 CFR § 479.1 § 479.1 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.1.md)
- [27 CFR § 479.11 § 479.11 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.11.md)
- [27 CFR § 479.21 § 479.21 Forms prescribed.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.21.md)
- [27 CFR § 479.22 § 479.22 Right of entry and examination.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.22.md)
- [27 CFR § 479.23 § 479.23 Restrictive use of required information.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.23.md)
- [27 CFR § 479.24 § 479.24 Destructive device determination.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.24.md)
- [27 CFR § 479.25 § 479.25 Collector's items.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.25.md)
- [27 CFR § 479.26 § 479.26 Alternate methods or procedures; emergency variations from requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.26.md)
- [27 CFR § 479.31 § 479.31 Liability for tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.31.md)
- [27 CFR § 479.32 § 479.32 Special (occupational) tax rates.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.32.md)
- [27 CFR § 479.32a § 479.32a Reduced rate of tax for small importers and manufacturers.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.32a.md)
- [27 CFR § 479.33 § 479.33 Special exemption.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.33.md)
- [27 CFR § 479.34 § 479.34 Special tax registration and return.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.34.md)
- [27 CFR § 479.35 § 479.35 Employer identification number.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.35.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-479.1. Check the current official text before relying on it. Not legal advice.