§ 479.82 Transfer tax rate.

  1. a.(a) The transfer tax imposed with respect to NFA firearms transferred within the United States is at the rate of—

    1. 1.(1) $200 for each firearm transferred, in the case of a machine gun or a destructive device; and

    2. 2.(2) $0 for any firearm transferred that is not described in paragraph (a)(1) of this section.

  2. b.(b) The transferor must pay the transfer tax.