# 27 CFR § 479.24: Destructive device determination

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-479.24

## Section

- **Citation:** 27 CFR § 479.24
- **Heading:** Destructive device determination
- **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

The Director shall determine in accordance with 26 U.S.C. 5845(f), whether a device is excluded from the definition of a destructive device. A person who desires to obtain a determination under that provision of law for any device which he believes is not likely to be used as a weapon shall submit a written request, in triplicate, for a ruling thereon to the Director. Each such request shall be executed under the penalties of perjury and contain a complete and accurate description of the device, the name and address of the manufacturer or importer thereof, the purpose of and use for which it is intended, and such photographs, diagrams, or drawings as may be necessary to enable the Director to make his determination. The Director may require the submission to him, of a sample of such device for examination and evaluation. If the submission of such device is impracticable, the person requesting the ruling shall so advise the Director and designate the place where the device will be available for examination and evaluation.
[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-27-479.24. Check the current official text before relying on it. Not legal advice.