Section 70.443 - Firearms and ammunition(a)Commerce in firearms and ammunition.(1) 27 CFR part 478 contains the regulations relative to:(i) The licensing of importers and manufacturers of firearms and ammunition, collectors of firearms, and dealers in firearms,(ii) The identification of firearms,(iii) The acquisition and disposition of firearms and ammunition,(iv) The records required to be kept by licensees, and(v) The forfeiture and disposition of seized firearms and ammunition, under the provisions of title I of the Gun Control Act of 1968, as amended, and also(vi) The restrictions regarding the receipt, possession, or transportation of firearms by certain persons.(b)Firearms and ammunition excise taxes.(1) 27 CFR part 53 contains the regulations relative to: (i) Payment of excise tax on the sale of pistols, revolvers, firearms (other than pistols and revolvers), shells and cartridges,(ii) Establishing constructive sales price,(iii) Registration for tax free sales,(iv) Keeping of records and rendering of returns, and(v) The exportation or use in further manufacture of tax-paid articles.T.D. ATF-331, 57 FR 40328, 9/3/1992, as amended by T.D. TTB-91, 76 FR 5482 , 2/1/2011