27 C.F.R. § 479.103

Registration of firearms manufactured

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Each manufacturer qualified under this part shall file with the Director an accurate notice on Form 2 (Firearms), Notice of Firearms Manufactured or Imported, executed under the penalties of perjury, to show his manufacture of firearms. The notice shall set forth the name and address of the manufacturer, identify his special (occupational) tax stamp and Federal firearms license, and show the date of manufacture, the type, model, length of barrel, overall length, caliber, gauge or size, serial numbers, and other marks of identification of the firearms he manufactures, and the place where the manufactured firearms will be kept. Except as provided in § 479.102(b)(4), all firearms manufactured by him during a single day shall be included on one notice, Form 2 (Firearms), filed by the manufacturer no later than the close of the next business day. The manufacturer shall prepare the notice, Form 2 (Firearms), in duplicate, file the original notice as prescribed herein and keep the copy with the records required by subpart I of this part at the premises covered by his special (occupational) tax stamp. Receipt of the notice, Form 2 (Firearms), by the Director shall effectuate the registration of the firearms listed on that notice. The requirements of this part relating to the transfer of a firearm are applicable to transfers by qualified manufacturers.

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003, as amended by ATF-2021R-05F, 87 FR 24747, Apr. 26, 2022]
Notes of Decisions
Cited in 2 cases, 2015–2020 · leading case: United States v. Berres, 777 F.3d 1083 (10th Cir. 2015).
United States v. Berres, 777 F.3d 1083 (10th Cir. 2015). “Berres also relies on 27 C.F.R. § 479.103 , which requires manufacturers of firearms, including destructive devices, to file a “Notice of Firearms Manufactured or Imported” for all firearms made in a single day “no later than the close of the next business day.”
United States v. Unknown Mfr., model M2HB, .50 caliber rifle, serial No. 010013 converted into a machinegun by SBGW (D. Nev. 2020). “§ 5841 (a)–(c); 27 C.F.R. § 479.103 . 18 The NFA, 26 U.S.”
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