# 27 CFR § 479.68: Qualified manufacturer

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-479.68

## Section

- **Citation:** 27 CFR § 479.68
- **Heading:** Qualified manufacturer
- **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 E—Tax on Making Firearms > Exceptions to Tax on Making Firearms

## Text

A manufacturer qualified under this part to engage in such business may make firearms without payment of the making tax. However, such manufacturer shall report and register each firearm made in the manner prescribed by this part.
[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-271, 53 FR 17551, May 17, 1988]

## Nearby sections

- [27 CFR § 479.62 § 479.62 Applying to make.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.62.md)
- [27 CFR § 479.63 § 479.63 Identification of applicant.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.63.md)
- [27 CFR § 479.64 § 479.64 Action on making application.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.64.md)
- [27 CFR § 479.65 § 479.65 Denial of application.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.65.md)
- [27 CFR § 479.66 § 479.66 Subsequent transfer of firearms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.66.md)
- [27 CFR § 479.67 § 479.67 Cancellation of stamp.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.67.md)
- [27 CFR § 479.68 § 479.68 Qualified manufacturer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.68.md)
- [27 CFR § 479.69 § 479.69 Making a firearm for the United States.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.69.md)
- [27 CFR § 479.70 § 479.70 Certain government entities.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.70.md)
- [27 CFR § 479.71 § 479.71 Proof of registration.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.71.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-479.68. Check the current official text before relying on it. Not legal advice.