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 O—Other Laws Applicable

27 C.F.R. § 479.191

Applicability of other provisions of internal revenue laws

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All of the provisions of the internal revenue laws not inconsistent with the provisions of 26 U.S.C. Chapter 53 shall be applicable with respect to the taxes imposed by 26 U.S.C. 5801, 5811, and 5821 (see 26 U.S.C. 5846).

[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]
Notes of Decisions
Cited in 3 cases (3 in the last 5 years), 2023–2024 · leading case: Mock v. Garland, 75 F.4th 563 (5th Cir. 2023).
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Mock v. Garland, 75 F.4th 563 (5th Cir. 2023). “§ 5872, an assessment of tax liabili- ties, 27 C.F.R. § 479.191 , and a fine up to $250,000 for an individual and $500,000 for an organization.”
Firearms Regulatory Acct. Coalition, Inc. v. Merrick B. Garland, 112 F.4th 507 (8th Cir. 2024). “§§ 924 (a)(1), 3571(b)–(c); 27 C.F.R. § 479.191 4 E.g., 26 U.S.C. § 5872 .”
Mock v. Garland (N.D. Tex. 2023). “§ 5872, an assessment of tax liabilities, 27 C.F.R. § 479.191 , hefty fines extending into the hundreds of thousands of dollars, 18 U.”
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