Part 479 of title 27 CFR contains the regulations relative to the:
- (a) Payment of special (occupational) taxes by manufacturers and importers of and dealers in, machine guns, destructive devices, and certain other types of firearms,
- (b) Payment of the tax on the making or transfer of such firearms,
- (c) Registration, identification, importation, and exportation of such firearms,
- (d) Keeping of books and records and rendering of returns, and
- (e) The forfeiture and disposition of seized firearms under the provisions of the National Firearms Act.
[T.D. ATF-251, 52 FR 19325, May 22, 1987. Redesignated by T.D. ATF-301, 55 FR 47653, Nov. 14, 1990, as amended by T.D. TTB-91, 76 FR 5481, Feb. 1, 2011]