# 27 CFR § 479.23: Restrictive use of required information

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-479.23

## Section

- **Citation:** 27 CFR § 479.23
- **Heading:** Restrictive use of required information
- **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 C—Administrative and Miscellaneous Provisions

## Text

No information or evidence obtained from an application, registration, or record required to be submitted or retained by a natural person in order to comply with any provision of 26 U.S.C. Chapter 53, or this part or section 207 of the Gun Control Act of 1968 shall be used, directly or indirectly, as evidence against that person in a criminal proceeding with respect to a violation of law occurring prior to or concurrently with the filing of the application or registration, or the compiling of the record containing the information or evidence: Provided, however, That the provisions of this section shall not preclude the use of any such information or evidence in a prosecution or other action under any applicable provision of law with respect to the furnishing of false information.
[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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-479.23. Check the current official text before relying on it. Not legal advice.