# 27 CFR § 479.91: Unserviceable firearms

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-479.91

## Section

- **Citation:** 27 CFR § 479.91
- **Heading:** Unserviceable firearms
- **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 F—Transfer Tax > Exemptions Relating to Transfers of Firearms

## Text

An unserviceable firearm may be transferred as a curio or ornament without payment of the transfer tax. However, the procedures for the transfer of a firearm as provided in § 479.90 shall be followed in a tax-exempt transfer of a firearm under this section, except a statement shall be entered on the transfer application, Form 5 (Firearms), by the transferor that he is entitled to the exemption because the firearm to be transferred is unservicable and is being transferred as a curio or ornament. An unapproved transfer, the transfer of a firearm under the provisions of this section which is in fact not an unserviceable firearm, or the transfer of an unserviceable firearm as something other than a curio or ornament, may subject the transferor to civil and criminal liabilities. (See 26 U.S.C. 5811, 5852, 5861, and 5871.)
[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]

## Nearby sections

- [27 CFR § 479.84 § 479.84 Applying to transfer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.84.md)
- [27 CFR § 479.85 § 479.85 Identification of transferee.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.85.md)
- [27 CFR § 479.86 § 479.86 Action on application.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.86.md)
- [27 CFR § 479.87 § 479.87 Cancellation of stamp.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.87.md)
- [27 CFR § 479.88 § 479.88 Special (occupational) taxpayers.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.88.md)
- [27 CFR § 479.89 § 479.89 Transfers to the United States.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.89.md)
- [27 CFR § 479.90 § 479.90 Certain government entities.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.90.md)
- [27 CFR § 479.90a § 479.90a Estates.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.90a.md)
- [27 CFR § 479.91 § 479.91 Unserviceable firearms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.91.md)
- [27 CFR § 479.92 § 479.92 Transportation of firearms to effect transfer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.92.md)
- [27 CFR § 479.93 § 479.93 Transfers of firearms to certain persons.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.93.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-479.91. Check the current official text before relying on it. Not legal advice.