View all text of Subpart D [§ 479.31 - § 479.52]
§ 479.32 - Special (occupational) tax rates.
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 |
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