---
kind: "section"
citation: "27 C.F.R. § 479.82"
title: "27"
number: "479.82"
heading: "Transfer tax rate."
url: "https://uscodex.org/cfr/27/479.82"
---

# §479.82. Transfer tax rate.

- (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)](#a-1) of this section.
- (b) The transferor must pay the transfer tax.

## Notes

### 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]