Section 70.442 - Taxes relating to machine guns, destructive devices, and certain other firearmsPart 479 of title 27 CFR contains the regulations relative to the:
(a) Payment of special (occupational) taxes by manufacturers and importers of and dealers in, machine guns, destructive devices, and certain other types of firearms,(b) Payment of the tax on the making or transfer of such firearms,(c) Registration, identification, importation, and exportation of such firearms,(d) Keeping of books and records and rendering of returns, and(e) The forfeiture and disposition of seized firearms under the provisions of the National Firearms Act.T.D. ATF-251, 52 FR 19325, 5/22/1987, unless otherwise noted. Redesignated by T.D. ATF-301, 55 FR 47653, 11/14/1990, as amended by T.D. TTB-91, 76 FR 5481 , 2/1/2011