# 27 CFR § 479.69: Making a firearm for the United States

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-479.69

## Section

- **Citation:** 27 CFR § 479.69
- **Heading:** Making a firearm for the United States
- **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 firearm may be made by, or on behalf of, the United States or any department, independent establishment, or agency thereof without payment of the making tax. However, if a firearm is to be made on behalf of the United States, the maker must file an application, in duplicate, on Form 1 (Firearms) and obtain the approval of the Director in the manner prescribed in § 479.62.

## 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-27-479.69. Check the current official text before relying on it. Not legal advice.