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 E—Tax on Making Firearms

27 C.F.R. § 479.64

Action on making application

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(a) A person who intends to make a firearm must submit the application to make a firearm, Form 1, directly, in duplicate, to the Director in accordance with the instructions on the form. The Director will consider the application for approval or disapproval. If the application is approved, the Director will return the original to the applicant and retain the duplicate.

(b) In addition to any other records checks the Director may conduct to determine whether the applicant would be violating the law by making or possessing a firearm, the Director must contact the National Instant Criminal Background Check System.

(c) Upon receiving the approved application, the maker may make the described firearm. The maker must not, under any circumstances, make the firearm until the Director has approved and returned the application with the National Firearms Act stamp affixed.

(d) If the Director disapproves the application, the Director will return to the applicant the original Form 1 and the remittance submitted by the applicant and will include on the form the reason for disapproving the application.

[ATF-2025R-21F, 91 FR 24364, May 6, 2026]
Notes of Decisions
Cited in 5 cases (5 in the last 5 years), 2022–2025 · leading case: Ken Paxton, Atty Gen v. Dettelbach, 105 F.4th 708 (5th Cir. 2024).
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Ken Paxton, Atty Gen v. Dettelbach, 105 F.4th 708 (5th Cir. 2024). · cites it 2× “27 C.F.R. § 479.64 ; 26 U.S.C. §§ 5841–42.”
Clark v. Restaino (D. Idaho 2022). · cites it 2× “27 C.F.R. § 479.64 ; see also United States v.”
United States v. Peterson (5th Cir. 2025). “27 C.F.R. § 479.64 . The NFA makes it unlawful for an individual to receive or possess a firearm when the firearm is not registered to him under the National Firearms Registration and Transfer Record.”
United States v. Peterson (5th Cir. 2025). “27 C.F.R. § 479.64 . The NFA makes it unlawful for an individual to receive or possess a firearm when the firearm is not registered to him under the National Firearms Registration and Transfer Record.”
United States v. Peterson (5th Cir. 2025). “27 C.F.R. § 479.64 . The NFA makes it unlawful for an individual to receive or possess a firearm when the firearm is not registered to him under the National Firearms Registration and Transfer Record.”
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