---
kind: "unit"
title: "27"
title_heading: "Alcohol, Tobacco Products and Firearms"
key: "chII/subchB/part479"
level: "part"
label: "Part 479"
heading: "Machine Guns, Destructive Devices, and Certain Other Firearms"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/27/chII-subchB-part479"
sections_count: 88
---

# Part 479 — Machine Guns, Destructive Devices, and Certain Other Firearms

Title 27 C.F.R. — Alcohol, Tobacco Products and Firearms › Chapter II — Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice › Subchapter B — Firearms and Ammunition

## Contents

- [Subpart A — Scope of Regulations](/cfr/27/chII-subchB-part479-subpartA.md)
- [Subpart B — Definitions](/cfr/27/chII-subchB-part479-subpartB.md)
- [Subpart C — Administrative and Miscellaneous Provisions](/cfr/27/chII-subchB-part479-subpartC.md)
- [Subpart D — Special (Occupational) Taxes](/cfr/27/chII-subchB-part479-subpartD.md)
- [Subpart E — Tax on Making Firearms](/cfr/27/chII-subchB-part479-subpartE.md)
- [Subpart F — Transfer Tax](/cfr/27/chII-subchB-part479-subpartF.md)
- [Subpart G — Registration and Identification of Firearms](/cfr/27/chII-subchB-part479-subpartG.md)
- [Subpart H — Importation and Exportation](/cfr/27/chII-subchB-part479-subpartH.md)
- [Subpart I — Records and Returns](/cfr/27/chII-subchB-part479-subpartI.md)
- [Subpart J — Stolen or Lost Firearms or Documents](/cfr/27/chII-subchB-part479-subpartJ.md)
- [Subpart K — Examination of Books and Records](/cfr/27/chII-subchB-part479-subpartK.md)
- [Subpart L — Distribution and Sale of Stamps](/cfr/27/chII-subchB-part479-subpartL.md)
- [Subpart M — Redemption of or Allowance for Stamps or Refunds](/cfr/27/chII-subchB-part479-subpartM.md)
- [Subpart N — Penalties and Forfeitures](/cfr/27/chII-subchB-part479-subpartN.md)
- [Subpart O — Other Laws Applicable](/cfr/27/chII-subchB-part479-subpartO.md)