# 27 CFR § 479.70: Certain government entities

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-479.70

## Section

- **Citation:** 27 CFR § 479.70
- **Heading:** Certain government entities
- **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 without payment of the making tax by, or on behalf of, any State, or possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations. Any person making a firearm under this exemption shall first file an application, in duplicate, on Form 1 (Firearms) and obtain the approval of the Director as 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-27-479.70. Check the current official text before relying on it. Not legal advice.