C.F.R. » Title 27 » CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE › SUBCHAPTER B—FIREARMS AND AMMUNITION › PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subpart G—Registration and Identification of Firearms

27 C.F.R. § 479.105

Transfer and possession of machine guns

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(a) General. As provided by 26 U.S.C. 5812 and 26 U.S.C. 5822, an application to make or transfer a firearm shall be denied if the making, transfer, receipt, or possession of the firearm would place the maker or transferee in violation of law. Section 922(o), Title 18, U.S.C., makes it unlawful for any person to transfer or possess a machine gun, except a transfer to or by, or possession by or under the authority of, the United States or any department or agency thereof or a State, or a department, agency, or political subdivision thereof; or any lawful transfer or lawful possession of a machine gun that was lawfully possessed before May 19, 1986. Therefore, notwithstanding any other provision of this part, no application to make, transfer, or import a machine gun will be approved except as provided by this section.

(b) Machine guns lawfully possessed prior to May 19, 1986. A machine gun possessed in compliance with the provisions of this part prior to May 19, 1986, may continue to be lawfully possessed by the person to whom the machine gun is registered and may, upon compliance with the provisions of this part, be lawfully transferred to and possessed by the transferee.

(c) Importation and manufacture. Subject to compliance with the provisions of this part, importers and manufacturers qualified under this part may import and manufacture machine guns on or after May 19, 1986, for sale or distribution to any department or agency of the United States or any State or political subdivision thereof, or for use by dealers qualified under this part as sales samples as provided in paragraph (d) of this section. The registration of such machine guns under this part and their subsequent transfer shall be conditioned upon and restricted to the sale or distribution of such weapons for the official use of Federal, State or local governmental entities. Subject to compliance with the provisions of this part, manufacturers qualified under this part may manufacture machine guns on or after May 19, 1986, for exportation in compliance with the Arms Export Control Act (22 U.S.C. 2778) and regulations prescribed thereunder by the Department of State.

(d) Dealer sales samples. Subject to compliance with the provisions of this part, applications to transfer and register a machine gun manufactured or imported on or after May 19, 1986, to dealers qualified under this part will be approved if it is established by specific information the expected governmental customers who would require a demonstration of the weapon, information as to the availability of the machine gun to fill subsequent orders, and letters from governmental entities expressing a need for a particular model or interest in seeing a demonstration of a particular weapon. Applications to transfer more than one machine gun of a particular model to a dealer must also establish the dealer's need for the quantity of samples sought to be transferred.

(e) The making of machine guns on or after May 19, 1986. Subject to compliance with the provisions of this part, applications to make and register machine guns on or after May 19, 1986, for the benefit of a Federal, State or local governmental entity (e.g., an invention for possible future use of a governmental entity or the making of a weapon in connection with research and development on behalf of such an entity) will be approved if it is established by specific information that the machine gun is particularly suitable for use by Federal, State or local governmental entities and that the making of the weapon is at the request and on behalf of such an entity.

(f) Discontinuance of business. Since section 922(o), Title 18, U.S.C., makes it unlawful to transfer or possess a machine gun except as provided in the law, any qualified manufacturer, importer, or dealer intending to discontinue business shall, prior to going out of business, transfer in compliance with the provisions of this part any machine gun manufactured or imported after May 19, 1986, to a Federal, State or local governmental entity, qualified manufacturer, qualified importer, or, subject to the provisions of paragraph (d) of this section, dealer qualified to possess such, machine gun.

[T.D. ATF-270, 53 FR 10510, Mar. 31, 1988]
Notes of Decisions
Cited in 8 cases (2 in the last 5 years), 2011–2026 · leading case: United States v. Vahan Kelerchian, 937 F.3d 895 (7th Cir. 2019).
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United States v. Vahan Kelerchian, 937 F.3d 895 (7th Cir. 2019). “Instruction 27 addressed 27 C.F.R § 479.105, which applies to the transfer, rather than the importation, of machineguns, and subsection (d) specifically deals with demonstration letters.”
Hollis v. Lynch, 121 F. Supp. 3d 617 (N.D. Tex. 2015). · cites it 3× “, and their implementing regulations, 27 C.F.R. § 479.105 (a). In a March 17, 2014 letter, the Bureau of Alcohol Tobacco and Firearms (“ATF”) advised a federal firearms licensee, Brandon Maddox, that, while the GCA contains an exception that permits a licensee to forego a…”
United States v. Thomas Kuzma, 967 F.3d 959 (9th Cir. 2020). “§ 922 (o)(2) (exempting, inter alia, possession “under the authority of[] the United States” or a state or local government); 27 C.F.R. § 479.105 (c) (“The registration of such machine guns under this part and their subsequent transfer shall be conditioned upon and restricted to…”
Lansden v. Jones (In re Jones), 585 B.R. 465 (Bankr. E.D. Tenn. 2018). “, which allows the importation of NFA weapons, if the importer establishes that the firearm is being imported: 1) for official government use; 2) for scientific or research purposes; or 3) solely for testing or use as a model by a registered manufacturer or solely for use as a…”
United States v. Brad Wendt (8th Cir. 2026). · cites it 8× “§ 922 (o)(2); see also 27 C.F.R. § 479.105 (a) (noting the May 19, 1986 cutoff).”
United States v. Vahan Kelerchian (7th Cir. 2019). “Instruction 27 addressed 27 C.F.R § 479.105, which applies to the transfer, rather than the importation, of machineguns, and subsection (d) specifically deals with demonstration letters.”
The Modern Sportsman, LLC v. United States (Fed. Cl. 2026). “§ 922 (o)(2)(B); 27 C.F.R. § 479.105 (b). Congress grandfathered in existing machineguns in part to avoid a large just compensation bill.”
United States v. Claude Williams, 407 F. App'x 791 (5th Cir. 2011). “§ 922 (o )(2)(B), and the corresponding federal regulation 27 C.F.R. § 479.105 (e), which does create a grandfather clause to 18 U.”
— 27 C.F.R. § 479.105(a) — 1 case
United States v. Brad Wendt (8th Cir. 2026). “§ 922 (o)(2); see also 27 C.F.R. § 479.105 (a) (noting the May 19, 1986 cutoff).”
— 27 C.F.R. § 479.105(d) — 1 case
Lansden v. Jones (In re Jones), 585 B.R. 465 (Bankr. E.D. Tenn. 2018). “, which allows the importation of NFA weapons, if the importer establishes that the firearm is being imported: 1) for official government use; 2) for scientific or research purposes; or 3) solely for testing or use as a model by a registered manufacturer or solely for use as a…”
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