27 CFR 479.69 - Making a firearm for the United States.

Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms

Updated to: January 01, 2011

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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 E: Tax on Making Firearms

: Exceptions to Tax on Making Firearms

479.69 - Making a firearm for the United States.

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.