27 C.F.R. § 479.32
Current through September 30, 2024
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 |
27 C.F.R. § 479.32