Making a firearm for the United States.

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice
  5. Firearms and Ammunition
  6. Machine Guns, Destructive Devices, and Certain Other Firearms
  7. Tax on Making Firearms
  8. Exceptions to Tax on Making Firearms
  9. Making a firearm for the United States.

Checkout our iOS App for a better way to browser and research.

§ 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.


Download our app to see the most-to-date content.