Rules and Regulations Library

This final rule adopts without change temporary regulations published in the Federal Register on July 16, 1996. The temporary rule amended the regulations in 27 CFR part 53 that require exemption certificates or vendee statements in support of certain tax-free sales of firearms and ammunition. As amended by the temporary rule and this final rule, the regulations provide that taxpayers may use a pre-printed document as an exemption certificate or vendee statement, or design their own certificate and statement using specified information. The regulatory amendments are part of the Administration's efforts to reduce regulatory burdens and streamline requirements.

Published/Revised: January 13, 1998

These final regulations implement the provisions of Public Law 103-322, the Violent Crime Control and Law Enforcement Act of 1994. This Treasury decision adopts the regulations substantially as proposed in Notice No. 807, as amended by Notice No. 833.

Published/Revised: August 11, 1997

The purpose of this letter is to address the Supreme Court's decision regarding that part of the Brady Handgun Control Act is unconstitutional.

Published/Revised: June 27, 1997

The Bureau of Alcohol, Tobacco and Firearms (ATF) is amending the regulations to provide definitions for the categories of persons prohibited from receiving or possessing firearms. The definitions will facilitate the implementation of the national instant criminal  background check system (NICS) required under the Brady Handgun Violence Prevention Act.

Published/Revised: April 21, 1997

This temporary rule amends the regulations to provide for a firearms purchaser's affirmative statement of his or her State of residence on ATF Form 4473 (Firearms Transaction Record) and ATF Form 5300.35 (Statement of Intent to Obtain a Handgun) in acquiring a firearm from a federal firearms licensee.

Published/Revised: April 11, 1997

Whether a 1919 A-4 semiautomatic firearm and 1919 A-6 semiautomatic rifle are "portable" firearms subject to tax when sold by their importer or manufacturer pursuant to 26 U.S.C. 4181.

Published/Revised: February 1, 1997

Auctioneers who regularly conduct consignment-type auctions of firearms, e.g., held every 1-2 months, on behalf of firearms owners where the auctioneer takes possession pursuant to a consignment contract with the owner of the firearms, giving the auctioneer authority to sell the firearms and providing for a commission to be paid upon such sale, are required to obtain a license as a dealer in firearms.

Published/Revised: January 1, 1996

37/38 mm gas/flare guns possessed with cartridges containing wood pellets, rubber pellets or balls, or bean bags are classified as destructive devices for purposes of the Gun Control Act, 18 U.S.C. Chapter 44, and the National Firearms Act, 26 U.S.C. Chapter 53. 

Published/Revised: January 1, 1994

The Striker-12/Streetsweeper shotgun has a bore of more than one-half inch in diameter and is not generally recognized as particularly suitable for sporting purposes. Therefore, it is classified as a destructive device for purposes of the National Firearms Act, 26 U.S.C. Chapter 53.

Published/Revised: March 1, 1994

The purpose of this open letter is to advise federal firearms licensees in New Mexico the requirements of the Brady Law. 

Published/Revised: February 16, 1994

The USAS-12 shotgun has a bore of more than one-half inch in diameter and is not generally recognized as particularly suitable for sporting purposes. Therefore, it is classified as a destructive device for purposes of the National Firearms Act, 26 U.S.C. Chapter 53.

Published/Revised: January 1, 1993

Surplus military firearms frames or receivers alone not specifically classified as curios or relics by ATF will be denied importation.

Published/Revised: August 29, 1985

A National Firearms Act (NFA) firearm may not be imported for use as a sample for sales to law enforcement agencies if the firearm is a curio or relic unless it is established that the firearm is particularly suitable for use as a law enforcement weapon.

Published/Revised: January 1, 1985

Published/Revised: January 1, 1982

The SM10 and SM11A1 pistols and SAC carbines are machineguns as defined in the National Firearms Act.

Published/Revised: June 21, 1982

The KG-9 pistol is a machinegun as defined in the National Firearms Act.

Published/Revised: January 19, 1982

The AR15 auto sear is a machinegun as defined by 26 U.S.C. 5845(b).

Published/Revised: November 1, 1981

Nonresident U.S. citizens returning to the United States and nonresident aliens lawfully immigrating to the United States may obtain a permit to import firearms acquired outside of the United States, provided such firearms may be lawfully imported.

Published/Revised: January 1, 1981

Applications to import surplus military firearms or nonsporting firearms or ammunition for individual law enforcement officers for official use must be accompanied by the agency's purchase order.

Published/Revised: March 1, 1980

A hand-held device with a hand grip bent at an angle to the bore and having a rifled bore which is designed to expel, by means of an explosive, two electrical contacts (barbs) connected by two wires to a high voltage source within the device is classified as a firearm. ATF Rul. 76-6 is amplified.

Published/Revised: February 1, 1980

An out-of-State college student may establish residence in a State by residing and maintaining a home in a college dormitory or in a location off-campus during the school term.

Published/Revised: January 1, 1980

Published/Revised: June 3, 1977

The recordkeeping requirements for licensed gunsmiths are clarified. ATF Rul. 73-13 amplified.

Published/Revised: January 1, 1976

Published/Revised: June 23, 1976

A hand-held device designed to expel by means of an explosive two electrical contacts (barbs) connected by two wires attached to a high voltage source in the device classified as a firearm.

Published/Revised: May 1, 1976