---
kind: "section"
citation: "27 C.F.R. § 479.69"
title: "27"
number: "479.69"
heading: "Making a firearm for the United States."
url: "https://uscodex.org/cfr/27/479.69"
---

# §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](/cfr/27/479.62.md).


## Notes

### 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.