§479.162. Stamps authorized.
27 C.F.R. § 479.162
Adhesive stamps of the $5 and $200 denomination, bearing the words “National Firearms Act,” have been prepared and only such stamps shall be used for the payment of the transfer tax and for the tax on the making of a firearm.
Notes, amendments, and revision history
Amendments
[T.D. ATF-270, 53 FR 10511, Mar. 31, 1988]
Authority
Authority: 26 U.S.C. 5801-5822; 26 U.S.C. 7801; 26 U.S.C. 7805.
Source
Source: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.
Amendments
[T.D. ATF-270, 53 FR 10511, Mar. 31, 1988]