§479.82. Transfer tax rate.
27 C.F.R. § 479.82
The transfer tax imposed with respect to NFA firearms transferred within the United States is at the rate of—
$200 for each firearm transferred, in the case of a machine gun or a destructive device; and
$0 for any firearm transferred that is not described in paragraph (a)(1) of this section.
The transferor must pay the transfer tax.
Notes, amendments, and revision history
Amendments
[ATF 2025R-45F, 91 FR 25118, May 8, 2026]
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
[ATF 2025R-45F, 91 FR 25118, May 8, 2026]