---
kind: "section"
citation: "27 C.F.R. § 479.83"
title: "27"
number: "479.83"
heading: "Transfer tax in addition to import duty."
url: "https://uscodex.org/cfr/27/479.83"
---

# §479.83. Transfer tax in addition to import duty.


The transfer tax imposed by [section 5811](/cfr/27/5811.md), I.R.C., is in addition to any import duty.


## 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.