CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE > SUBCHAPTER B—FIREARMS AND AMMUNITION (parts 400 to 479) > PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS > SUBPART E—Tax on Making Firearms (§479.61 to §479.71) > 479.68—Qualified manufacturer.

479.68—Qualified manufacturer.

A manufacturer qualified under this part to engage in such business may make firearms without payment of the making tax. However, such manufacturer shall report and register each firearm made in the manner prescribed by this part.

Code of Federal Regulations

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-271, 53 FR 17551, May 17, 1988]