---
kind: "section"
citation: "27 C.F.R. § 479.89"
title: "27"
number: "479.89"
heading: "Transfers to the United States."
url: "https://uscodex.org/cfr/27/479.89"
---

# §479.89. Transfers to the United States.


A firearm may be transferred to the United States or any department, independent establishment or agency thereof without payment of the transfer tax. However, the procedures for the transfer of a firearm as provided in [§ 479.90](/cfr/27/479.90.md) shall be followed in a tax-exempt transfer of a firearm under this section, unless the transferor is relieved of such requirement under other provisions of this part.


## 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.