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 F—Transfer Tax

27 C.F.R. § 479.83

Transfer tax in addition to import duty

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The transfer tax imposed by section 5811, I.R.C., is in addition to any import duty.