§ 479.32 Special (occupational) tax rates.

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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 D—Special (Occupational) Taxes

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Text

Except as provided in § 479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows:

Per year or fraction thereof

Class 1—Importer of firearms (including an importer only of weapons classified as “any other weapon”)

$1,000

Class 2—Manufacturer of firearms (including a manufacturer only of weapons classified as “any other weapon”)

1,000

Class 3—Dealer in firearms (including a dealer only of weapons classified as “any other weapon”)

500

[T.D. ATF-271, 53 FR 17550, May 17, 1988; ATF 2014R-42, 84 FR 12094, Apr. 1, 2019]

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