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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 L: Distribution and Sale of Stamps
479.161 - National Firearms Act stamps.
?National Firearms Act? stamps evidencing payment of the transfer tax or tax on the making of a firearm are maintained by the Director. The remittance for purchase of the appropriate tax stamp shall be submitted with the application. Upon approval of the application, the Director will cause the appropriate tax to be paid by affixing the appropriate stamp to the application.
[T.D. ATF-270, 53 FR 10511, Mar. 31, 1988]
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