form, in duplicate, to the person transferring the firearm. The person desiring to transfer the firearm will complete the items in the Form 4 (Firearms), in duplicate, relating to such a person, affix to the original a "National Firearms Act" stamp of the proper denomination in the space provided (§ 179.96), properly cancel such stamp (§ 179.101), execute the said form, and submit the said form, in duplicate, to the Director for approval.

Upon approval, the original of the Form 4 (Firearms) will be returned to the transferor, who may then deliver the firearm and the approved original Form 4 (Firearms) to the applicant.

[T.D. 6557, 26 F.R. 2409, Mar. 22, 1961] § 179.99

Identification of applicant.

If the applicant is an individual, he shall attach to each copy of the application an individual photograph of himself, taken within one year prior to the date of such application, and shall affix his fingerprints to such application. The fingerprints must be clear for accurate classification and should be taken by someone properly equipped to take them. The application must be supported by a certificate of the local chief of police, sheriff of the county, United States attorney, United States marshal, or such other person whose certificate may in a particular case be acceptable to the Director, Alcohol and Tobacco Tax Division, certifying that he is satisfied that the fingerprints and photograph appearing on the application are those of the applicant and that the firearm is intended by the applicant for lawful purposes.

[20 F.R. 6739, Sept. 14, 1955, as amended by T.D. 6557, 26 F.R. 2409, Mar. 22, 1961] § 179.100

Requirements for approval of application and order for transfer. The Form 4 (Firearms), must be forwarded, directly, in duplicate, by the transferor to the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25, D. C. The Director, Alcohol and Tobacco Tax Division, will consider the application for approval or disapproval. If the application is approved, the Director, Alcohol and Tobacco Tax Division, will return the original thereof to the transferor, who may then deliver the firearm to the applicant, together with the original Form 4 (Firearms) with the "National Firearms Act" stamp attached thereto.

If the application is disapproved, the original Form 4 (Firearms) with the "National Firearms Act" stamp attached thereto will be returned to the transferor with the reasons for disapproval stated on the form.

§ 179.101 Cancellation of stamp.

The same method of cancellation as prescribed in § 179.81 shall be used. 120 F.R. 6739, Sept. 14, 1955, as amended by T.D. 6363, 24 F.R. 1207, Feb. 17, 1959] CONCERNING EXEMPTIONS FROM TRANSFER TAX

§ 179.103 Special (occupational)

payers.

The transfer tax and the requirements as to the use of Form 4 (Firearms) (§ 179.98) are not applicable where importers or manufacturers in Class 1, pawnbrokers in Class 3 and dealers in Class 4, who have registered and paid special (occupational) tax, transfer any type of firearm to other like manufacturers, like importers, or like dealers (including pawnbrokers), who have registered and paid special (occupational) tax. Manufacturers in Class 2 and dealers in Class 5 may transfer only the types of firearms which they are authorized to produce or deal in to any other properly registered special (occupational) tax payer without payment of transfer tax and without complying with the requirements as to the use of Form 4 (Firearms). Similarly, importers, manufacturers in Class 1, pawnbrokers in Class 3 and dealers in Class 4 may transfer only guns with combination shotgun and rifle barrels, 12 inches or more but less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading, and firearms classified as "any other weapon" to manufacturers in Class 2 or dealers in Class 5 without payment of transfer tax and without complying with the requirements relating to the use of Form 4 (Firearms). The class of a special (occupational) tax payer (Class 1 through Class 5) referred to in this section shall be determined by the rate of special (occupational) tax paid by the manufacturer, importer or dealer, as provided in § 179.51. Before a tax-free transfer is made, the transferor must satisfy himself that the transferee is a registered special (occupational) tax payer.

[T.D. 6557, 26 F.R. 2409, Mar. 22, 1961]

Pursuant to section 5812, I.R.C., the following persons are hereby designated as peace officers entitled to receive firearms without payment of transfer tax or the use of Form 4 (Firearms): Sheriffs, chiefs of police, commissioners of police, superintendents or other chief officers of State police units, including State highway patrols, directors of public safety, and bona fide subordinate officers under the command of the aforementioned persons upon appropriate recommendation of the officials designated. However, when any firearm is transferred tax-exempt under this section, §§ 179.105 and 179.106 must be complied with. [T.D. 6557, 26 F.R. 2409, Mar. 22, 1961] § 179.104a Government Agencies.

Firearms may be transferred to the United States Government, any State, Territory, or possession of the United States, or to any political subdivision thereof, or to the District of Columbia, without payment of transfer tax or the use of Form 4 (Firearms). However, when any firearm is transferred tax-exempt under this section, §§ 179.105 and 179.106 must be complied with. [T.D. 6557, 26 F.R. 2409, Mar. 22, 1961] § 179.104b Unserviceable firearms.

An unserviceable firearm may be transferred as a curiosity or ornament without payment of transfer tax or the use of Form 4 (Firearms). However, when any unserviceable firearm is transferred tax-exempt under this section, § 179.105 must be complied with. [T.D. 6557, 26 F.R. 2409, Mar. 22, 1961] § 179.105 Notice of exemption and transfer.

Where a transfer is claimed to be exempt from tax under section 5812 I.R.C., as implemented by §§ 179.104, 179.104a, and 179.104b, a notice of exemption and transfer must be immediately executed by the transferor in triplicate on Form 5 (Firearms), and the original forwarded to the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington, D.C. 20224, the duplicate retained by the transferor, and the triplicate furnished to the transferee. The notice must show the name and address of the transferor and transferee, a description of the firearm, the date of the transfer, the basis of the exemption claimed, and any other evidence which

the Director, Alcohol and Tobacco Tax Division, may require. In addition, the transferor must establish that the transferee has received the firearm. Acceptable proof of receipt of a firearm may be in the form of a document such as a bill of lading showing shipment of the firearm to the transferee, or a signed statement by the transferee, or by a responsible officer or official on behalf of the transferee, acknowledging receipt of the firearm. Any document evidencing receipt of the firearm by the transferee must be securely affixed to the original Form 5 (Firearms) furnished to the Director, Alcohol and Tobacco Tax Division.

[T.D. 6905, 31 F.R. 16616, Dec. 29, 1966] § 179.106 Responsibility of transferor for exempt status of transferee. Transfers under section 5812 I.R.C., as implemented by §§ 179.104 and 179.104a, may be made prior to forwarding Form 5 (Firearms) to the Director, Alcohol and Tobacco Tax Division. However, before a tax-free transfer is made, the transferor should satisfy himself of the exempt status of the transferee and the bona fides of the transaction. If not fully satisfied, he should communicate with the Director, Alcohol and Tobacco Tax Division, and report all the circumstances and await said Director's advice before making the transfer. If transfers to unauthorized persons, or transfers otherwise unwarranted, are made, tax and penal liability will be incurred.

[20 F.R. 6739, Sept. 14, 1955, as amended by T.D. 6557, 26 F.R. 2409, Mar. 22, 1961]

Subpart F-Registration and Identification of Firearms

§ 179.120 Application for registration of firearm.

Every person in the United States possessing a firearm (a) not registered to him, or (b) acquired by transfer, importation or making without conforming with the provisions of chapter 53 of the Internal Revenue Code of 1954, if such provisions were applicable at the time of such transfer, importation or making, must execute an application for the registration of such firearm on Form 1 (Firearms), in duplicate, with the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25, D. C. If registration is accepted, the duplicate form, after proper endorsement, will be returned to

the registrant by the Director, Alcohol and Tobacco Tax Division. The filing of Form 1A (Firearms) in respect to the making of a firearm, Form 2 (Firearms) in respect of newly manufactured firearms and Form 6 (Firearms) in respect of imported firearms shall be accepted, in lieu of Form 1 (Firearms), as registration of the firearms described in such forms. Where the transfer of a registered firearm is reported on Forms 2, 3, 4, and 5 (Firearms) it will not be necessary for the transferee to apply for registration of the firearm on Form 1 (Firearms).

[20 F.R. 6739, Sept. 14, 1955, as amended by T.D. 6557, 26 F.R. 2410, Mar. 22, 1961] § 179.121

Identification of firearms.

Each manufacturer and importer of a firearm shall identify it by stamping (impressing), or otherwise conspicuously placing or causing to be stamped (impressed) or placed thereon, in a manner not susceptible of being readily obliterated or altered, the name and location of the manufacturer or importer, and the serial number, caliber, and model of the firearm. None of the data indicated may be omitted except with the approval of the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25, D. C.

Subpart G-Importation and
Exportation 1

1

The burden of proof is affirmatively on any person importing or bringing a firearm into the United States, Puerto Rico, or the Virgin Islands, to show to the satisfaction of the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25, D.C., prior to importation (see § 179.22), that the firearm is to be lawfully used and is unique or of a type unobtainable within the United States or such territory or possession. One desiring to import or bring a firearm into the United States, Puerto Rico, or the Virgin Islands shall file application, in triplicate on Form 6 (Firearms) with

1 Persons engaged in the business of importing or exporting firearms caliber .22 or larger are subject to the requirement of a license issued by the Secretary of State. Application for such license should be made to the Office of Munitions Control, Department of State, Washington 25, D. C., prior to importing or exporting firearms.

the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25, D. C. The application shall show the intended port or place of importation and describe the firearm intended for importation accurately and in detail, including, as far as practicable, the data indicated by § 179.121. The reasons for the proposed importation and the purposes for which the firearm is intended must be clearly shown. If uniqueness is claimed, it must be specifically indicated in what particulars the firearm is unique. If the application is based on alleged unobtainability, the differences between the desired firearm and other firearms of the same general character obtainable without importation must be clearly shown. The applicant will be notified of the approval or disapproval of the application. If it is approved, the certificate will be returned to the applicant to be filed with the collector of customs at the port of importation. The approval of an application to import a firearm shall be automatically terminated at the expiration of 6 months, unless upon request, it is further extended by the Director. If a firearm described in the approved application is not imported, prior to the expiration of the permit, the Director should be so notified. Collectors of customs will not permit release of the firearm from customs custody, except for exportation, unless covered by an application which has been approved by the Director and such approval is currently effective. [20 F.R. 6739, Sept. 14, 1955, as amended by T.D. 6557, 26 F.R. 2410, Mar. 22, 1961] § 179.131 Importation into territory or possession.

The importation of firearms into a territory or possession of the United States other than United States (as defined in § 179.43), Puerto Rico, or the Virgin Islands will be under the control of the governing authorities of such territory or possession. (See § 179.139).

§ 179.132 Tax on transfer of imported firearm.

Any person importing or bringing a firearm into the United States is subject to tax upon the subsequent transfer of such firearm, which tax is additional to any duty upon the importation of the firearm: Provided, however, An importer who has registered and paid special (occupational) tax and has otherwise complied with the requirement of Chapter 53 of the Internal Revenue Code of 1954,

and who transfers a firearm to a registered special (occupational) tax payer of a type qualified to import, manufacture, or deal in the firearm transferred will not be required to pay transfer tax on such transfer.

[20 F.R. 6739, Sept. 14, 1955, as amended by T.D. 6557, 26 F.R. 2410, Mar. 22, 1961]

§ 179.133

EXPORTATION

Application and permit for exportation of firearms.

Any person desiring to export a firearm without payment of the transfer tax must file an application on Form 9 (Firearms), in quadruplicate, with the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25, D.C., for a permit providing for deferment of tax assertion. Part 1 of the application shall be executed by the exporter and shall be supported by a certified copy of a written order or contract of sale or other evidence showing that the firearm is to be shipped to a foreign destination. Where it is desired that a transfer to the exporter shall be tax free, the transferor shall likewise file an application supported by evidence that the transfer will start the firearm in course of exportation (see § 179.18), except, however, that where such transferor and exporter are registered specialtax payers the transferor will not be required to file an application on Form 9 (Firearms).

§ 179.134

Action by Director, Alcohol and Tobacco Tax Division.

If the application is acceptable the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25, D.C., will execute the permit, Part 2 of Form 9 (Firearms), to export the firearm described on the form and return three copies thereof to the applicant. Issuance of the permit by the Director, Alcohol and Tobacco Tax Division, will suspend assertion of tax liability for a period of six months. If the application is disapproved the Director, Alcohol and Tobacco Tax Division, will indicate thereon the reason for such action and return the forms to the applicant.

§ 179.135 Procedure by exporter.

Shipment may not be made until the permit, Form 9 (Firearms), is received from the Director, Alcohol and Tobacco Tax Division. If exportation is to be made by means other than by parcel post

two copies of the form must be addressed to the collector of customs at the port of exportation and must precede or accompany the shipment in order to permit appropriate inspection prior to lading. If exportation is to be made by parcel post one copy of the form must be presented to the postmaster at the office receiving the parcel who will execute Part 4 of such form and return the form to the exporter for transmittal to the Director, Alcohol and Tobacco Tax Division. In the event exportation is not effected all copies of the form must be immediately returned to the Director for cancellation.

§ 179.136 Action by customs.

Upon receipt of a permit, Form 9 (Firearms), in duplicate, authorizing the exportation of firearms the collector of customs may order such inspection as deemed necessary prior to lading of the merchandise. If satisfied that the shipment is proper and the information contained in the permit to export is in agreement with the information shown in the shipper's export declaration, the collector of customs will, after the merchandise has been duly exported, execute the certificate of exportation (Part 3 of Form 9 (Firearms)). One copy of the form will be retained with the shipper's export declaration and the remaining copy thereof will be transmitted to the Director, Alcohol and Tobacco Tax Division.

§ 179.137

Proof of exportation.

Within a six-month's period from date of issuance of the permit to export firearms, the exporter shall furnish or cause to be furnished to the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25, D.C., (a) the certificate of exportation (Part 3 of Form 9 (Firearms)) executed by the U.S. Collector of Customs as provided in § 179.136, or (b) the certificate of mailing by parcel post (Part 4 of Form 9 (Firearms)) executed by the postmaster of the post office receiving the parcel containing the firearm, or (c) a certificate of landing executed by a Customs officer of the foreign country to which the firearm is exported, or (d) a sworn statement of the foreign consignee covering the receipt of the firearm, or (e) the return receipt, or a photostat thereof, signed by the addressee or his agent, where the shipment of a firearm was made by insured or registered parcel

post. Issuance of a permit to export a firearm and furnishing of evidence establishing such exportation under this section will relieve the actual exporter and the person selling to the exporter for exportation from transfer tax liability. Where satisfactory evidence of exportation of a firearm is not furnished within the stated period the transfer tax will be assessed.

[T.D. 6557, 26 F.R. 2410, Mar. 22, 1961] § 179.138 Refunds.

Where, after payment of tax by the manufacturer, a firearm is exported, and satisfactory proof of exportation (see § 179.137) is furnished, a claim for refund may be submitted on Form 843 (see § 179.181). If the manufacturer waives all claim for the amount to be refunded, the refund shall be made to the exporter. A claim for refund by an exporter of tax paid by a manufacturer should be accompanied by waiver of the manufacturer and proof of tax payment by the latter.

Transfers of firearms to persons in the insular possessions of the United States are exempt from transfer tax, provided title in cases involving change of title (and custody or control, in cases not involving change of title), does not pass to the transferee or his agent in the United States. However, such exempt transactions must be covered by approved permits and supporting documents corresponding to those required in the case of firearms exported to foreign countries (see §§ 179.133 and 179.134), except that the Director, Alcohol and Tobacco Tax Division, may vary the requirements set forth in this section in accordance with the requirements of the governing authority of the insular possession. Shipments to the insular possessions will not be authorized without compliance with the requirements of the governing authorities thereof. In the case of a nontaxable transfer to a person in such insular possession, the exemption extends only to such transfer and not to prior transfers.

[20 F.R. 6739, Sept. 14, 1955, as amended by T.D. 6557, 26 F.R. 2410, Mar. 22, 1961]

Subpart H-Records and Returns

§ 179.150 Records.

Every manufacturer, importer, and dealer (including pawnbroker) shall make and keep at his place of business

a record showing (a) the manufacture, receipt, transfer or other disposition of all firearms taxable under the Code, (b) the date of such manufacture, receipt, transfer, or disposition, (c) the number, model, and trade name or other mark identifying each firearm, and (d) the name and address of the person to whom any firearm is transferred. This record must be preserved for a period of at least four years from the date of disposition of the firearm, and be at all times readily accessible for inspection. § 179.151 Returns.

Immediately upon the manufacture, receipt, transfer, or other disposition of any firearm every manufacturer, importer, dealer (including pawnbroker), shall execute an accurate return on either Form 2 (Firearms) or Form 3 (Firearms), in duplicate, setting forth the information called for in § 179.150, except that if a manufacturer, importer, or dealer has filed a Form 5 (Firearms) giving notice that a firearm has been transferred, a Form 3 (Firearms) need not be filed with respect to that firearm. All transactions occurring during a single day may be included in one return filed at the close of that business day. The original will, be forwarded to the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25, D.C., and the duplicate will be retained by the person making the return for a period of at least four years and be at all times readily accessible for inspection. Upon application, return forms will be supplied by district directors.

[20 F.R. 6739, Sept. 14, 1955, as amended by T.D. 6557, 26 F.R. 2410, Mar. 22, 1961]

Subpart 1-Stolen or Lost Firearms or Documents

§ 179.155 Stolen or lost firearms.

Whenever any firearm is stolen or lost, the person losing possession thereof will, immediately upon discovery of such theft or loss, make a report to the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25, D. C., showing the following: (a) Name and address of the person in whose name the firearm is registered, (b) kind of firearm, (c) serial number, (d) model, (e) caliber, (f) manufacturer of firearm, (g) date and place of theft or loss, and (h) complete statement of facts and circumstances surrounding such theft or loss.