(a) The transfer tax imposed with respect to NFA firearms transferred within the United States is at the rate of—
- (1) $200 for each firearm transferred, in the case of a machine gun or a destructive device; and
- (2) $0 for any firearm transferred that is not described in paragraph (a)(1) of this section.
- (b) The transferor must pay the transfer tax.
[ATF 2025R-45F, 91 FR 25118, May 8, 2026]