Collapse to view only § 479.162 - Stamps authorized.
- § 479.161 - National Firearms Act stamps.
- § 479.162 - Stamps authorized.
- § 479.163 - Reuse of stamps prohibited.
§ 479.161 - National Firearms Act stamps.
“National Firearms Act” stamps evidencing payment of the transfer tax or tax on the making of a firearm are maintained by the Director. The remittance for purchase of the appropriate tax stamp shall be submitted with the application. Upon approval of the application, the Director will cause the appropriate tax to be paid by affixing the appropriate stamp to the application.
§ 479.162 - Stamps authorized.
Adhesive stamps of the $5 and $200 denomination, bearing the words “National Firearms Act,” have been prepared and only such stamps shall be used for the payment of the transfer tax and for the tax on the making of a firearm.
§ 479.163 - Reuse of stamps prohibited.
A stamp once affixed to one document cannot lawfully be removed and affixed to another. Any person willfully reusing such a stamp shall be subject to the penalty prescribed by 26 U.S.C. 7208.