27 CFR 479.32 - Special (occupational) tax rates.

Regulations last checked for updates: May 19, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: May 15, 2024

View all text of Subpart D [§ 479.31 - § 479.52]

§ 479.32 - Special (occupational) tax rates.

Except as provided in § 479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows:

	Per year or fraction thereof
Class 1—Importer of firearms (including an importer only of weapons classified as “any other weapon”)	$1,000
Class 2—Manufacturer of firearms (including a manufacturer only of weapons classified as “any other weapon”)	1,000
Class 3—Dealer in firearms (including a dealer only of weapons classified as “any other weapon”)	500

[T.D. ATF-271, 53 FR 17550, May 17, 1988; ATF 2014R-42, 84 FR 12094, Apr. 1, 2019]

authority: 26 U.S.C. 5812; 26 U.S.C. 5822; 26 U.S.C. 7801; 26 U.S.C. 7805.

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.

cite as: 27 CFR 479.32