Rules and Regulations Library
Title |
Description | Category | Document Type |
|---|---|---|---|
 1967-347 - Transfer Tax Liability (319 KB) |
Transfer tax liability is not incurred where a shotgun or rifle coming within the purview of the National Firearms Act(NFA) is returned to the manufacturer for conversion into a weapon not coming within the provisions of the NFA. | Firearms | Ruling |
|
1968-28-Importation of Firearms, Ammunition and Implements of War (2230 KB) |
This circular announces the transfer of the Arms Import Control Program from the Secretary of State to the Secretary of the Treasury. | Firearms | Industry Circular |
|
1974-8 - NFA Firearms for Official Use Only (68 KB) | When NFA firearms are registered on Form 10 by governmental entities, subsequent transfers of such firearms shall be made only to other governmental entities. | Firearms | Ruling |
|
1976-22 - Qualifying Tax Free Transfers (85 KB) | Mere possession of a license and a special tax stamp as a dealer in firearms does not qualify a person to receive firearms transfer-tax-free. Rev. Rul. 58-432 superseded. | Firearms | Ruling |
|
2002-5 - Transfer and Possession Machineguns (12 KB) | Applications to transfer two (2) machineguns of a particular model to a Federal firearms licensee as sales samples will be approved if documentation shows necessity for demonstration to government agencies. | Firearms | Ruling |
|
2010-1 - Temporary Assignment of a Firearm by an FFL to an Unlicensed Employee (20 KB) |
Requirements for temporary assignment of a firearm by an FFL to its unlicensed employees for bona fide business purposes, where the actual custody of the firearm is transferred for a limited period of time, and where title and control of the firearm remain with the FFL; and by an FFL to its unlicensed agents, contractors, volunteers, or any other person who is not an employee of the FFL, even for bona fide business purposes. Supersedes Revenue Ruling 69-248 and modifies ATF Ruling 73-19. Industry Circular 72-23 is no longer in effect.
| Firearms | Ruling |
|
2010-3 - Identification of Maxim Side-Plate Receivers (182 KB) |
The right side-plate of a Vickers/Maxim-type firearm, manufactured with its camming lobe affixed in the proper location, and without an ATF approved block that prevents installation of machinegun fire control components, is a machinegun receiver, and therefore, a machinegun as defined by the GCA and NFA. Provided it has not been disassembled into its component parts, a complete Vickers/Maxim-type machinegun that is currently registered in the National Firearms Registration and Transfer Record with its serial number located on a component part of the receiver box other than the right side-plate has been lawfully registered under the NFA and may be lawfully possessed by the registrant under 18 U.S.C. 922(o).
| Firearms | Ruling |
|
2014-1 - Manufacturing/Inventory of Machineguns for LE and Military (49 KB) |
A manufacturer licensed and qualified under the GCA and NFA may manufacture and maintain an inventory of machine guns for future sale to federal, state, or local government agencies without a specific government contract or official request; provided, the machine guns are properly registered, and their subsequent transfer is conditioned upon and restricted to the sale or distribution of such weapons for the official use of federal, state, or local government agencies. A manufacturer may deliver machine guns it has manufactured to another qualified manufacturer for any manufacturing process; provided, the first manufacturer maintains continuous dominion or control over the machine guns. A manufacturer may transfer machine guns it has manufactured for present or future sale to a federal, state, or local government agency to another qualified manufacturer for any manufacturing processes or storage; provided, the manufacturer has a specific government contract or official written request documenting that it is an agent of the government agency requesting and authorizing such transfer. ATF Ruling 2004-2 is clarified.
| Firearms | Ruling |
|
2016-5 – Marking Variance for Government Defense Contractors (93 KB) |
The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) authorizes an alternate method or procedure to the firearms marking requirements contained in title 27, Code of Federal Regulations (CFR), sections 478.92 and 479.102. Specifically, ATF authorizes licensed manufacturers of certain destructive device munitions that are manufactured for and transferred to the U.S. Government (USG) to mark these destructive device munitions with sequential lot numbers, provided conditions set forth in this ruling are met.
| Firearms | Ruling |
|
AG 3608-2016: Background Checks for Responsible Persons of a Trust or Legal Entity With Respect to Making or Transferring a Firearm (4940 KB) |
The Department of Justice is amending the regulations of the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) regarding the making or transferring of a firearm under the National Firearms Act (NFA). This final rule defines the term "responsible person," as used in reference to a trust, partnership, association, company, or corporation; requires responsible persons of such trusts or legal entities to complete a specified form and to submit photographs and fingerprints when the trust or legal entity files an application to make an NFA firearm or is listed as the transferee on an application to transfer an NFA firearm; requires that a copy of all applications to make or transfer a firearm, and the specified form for responsible persons, as applicable, be forwarded to the chief law enforcement officer (CLEO) of the locality in which the applicant/transferee or responsible person is located; and eliminates the requirement for a certification signed by the CLEO. These provisions provide a public safety benefit as they ensure that responsible persons undergo background checks. | Firearms | Ruling |
|
Alabama-July2019-Public Safety Advisory-Alabama Federal firearms licensees transferring firearms (311 KB) |
The purpose of this public safety advisory is to notify you of an important change to the procedure you may follow to comply with the Brady Handgun Violence Protection Act (Brady Act), codified at 18 U.S.C. § 922(t), when transferring a firearm to an unlicensed person. | Firearms | Open Letter |
|
All FFLs - Jan 2023 - Open Letter - Machinegun Dealer Sales Sample Letters (219 KB) |
Open letter to the Federal firearms licensee (FFL) community to advise on the restrictions and parameters of 18 U.S.C. § 922(o), which generally prohibits the possession or transfer of machineguns imported or manufactured after May 19, 1986, with limited exceptions. | Firearms | Open Letter |
|
All FFLs-Apr2006-Open Letter-Child Safety Lock Act of 2005 (32 KB) |
This open letter serves to notify Federal firearms licensees that the Child Safety Lock Act of 2005 makes it generally unlawful for “any licensed importer, manufacturer, or dealer to sell, deliver, or transfer any handgun to any person, other than another licensee, unless the transferee (buyer) is provided with a secure gun storage or safety device for that handgun.”
| Firearms | Open Letter |
|
All FFLs-Jan2006-Open Letter-Certain Firearms Transfers Affected by the Change to the Atomic Energy Act of 1954 (36 KB) |
The purpose of this Open Letter is to advise all Federal firearms licensees (FFLs) of a recent change to the Atomic Energy Act of 1954, as it relates to the transfer of certain types of firearms.
| Firearms | Open Letter |
|
All FFLs-Jan2013-Open Letter-Facilitating Transfers of Firearms Between Private Individuals (298 KB) |
The purpose of this open letter is to remind all Federal firearms licenses (FFL) of their ready ability to enhance public safety and assist law enforcement by encouraging and facilitating transfers of firearms between private individuals thorough their businesses. | Firearms | Open Letter |
|
All FFLs-May2011-Open Letter-Complying with Recordkeeping Requirements When the Initial NICS Response is Changed (102 KB) | The purpose of this open letter is to provide guidance to Federal firearms licensees (FFLs) on how to comply with recordkeeping requirements when there is a change to the response initially received by the National Instant Criminal Background Check System (NICS) during a background check for a firearm transfer. | Firearms | Open Letter |
|
All FFLs-Sept2004-Open Letter-Expiration of the Ban on the Importation of SAWs and LCAFDs (45 KB) |
This open letter is to advise the import community of the provisions of the Violent Crime Control and Law Enforcement Act of 1994 that no longer apply to the manufacture, transfer and possession of semiautomatic assault weapons (SAWs) and to transfer and possess large capacity ammunition feeding devices (LCAFDs).
| Firearms | Open Letter |
|
All NC FFLs-Open Letter- Aug 2023-Brady Handgun Violence Protection Act (188 KB) |
The purpose of this Open Letter is to notify you of an important change to the procedure you may follow to comply with the Brady Handgun Violence Protection Act (Brady Act), codified at 18 U.S.C. § 922(t), when transferring a firearm to an unlicensed person. Specifically, the North Carolina pistol purchase permit may no longer be used as an alternative to the National Instant Criminal Background Check System (NICS) | Firearms | Open Letter |
|
ATF Proc. 2020-2 – Recordkeeping and Background Check Procedure for Facilitation of Private Party Firearms Transfers (260 KB) |
This procedure supercedes ATF Procedure 2017-1. The purpose of this ATF procedure is to set forth the recordkeeping and National Instant Criminal Background Check System (NICS) procedures for Federal firearms licensees (FFLs) who facilitate the transfer of firearms between private unlicensed individuals. This procedure does not apply to pawn transactions, consignment sales, or repairs. | Rules and Regulations | Ruling |
|
ATF Procedure 2017-1 - Facilitating Non-FFL Transfers of Firearms (74 KB) |
The purpose of this Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) procedure is to set forth the recordkeeping and National Instant Criminal Background Check System (NICS) procedures for a Federal firearms licensee (FFL) who facilitates the transfer of firearms between private unlicensed individuals. This procedure does not apply to pawn transactions, consignment sales, or repairs. Supersedes 2013-1 Procedure.
| Firearms | Ruling |
|
Colorado Open Letter - HB1298.pdf (221 KB) |
Colorado House Bill 1298 (HB1298) establishes a state requirement for an FFL in Colorado to obtain approval, in the form of a “proceed” response, from the Colorado Bureau of Investigation (CBI) prior to any firearm transfers. HB1298 prohibits the CBI from approving a firearm transfer until the CBI determines that its background investigation is complete and that the transfer would not violate federal prohibitions on firearms possession or result in a violation of state law. | Firearms | Open Letter |
|
Iowa-Jun2011-Open Letter-Transferring a Firearm to an Unlicensed Person Using an Iowa Permit Alternative (109 KB) |
The open letter provides guidance to all Iowa Federal firearms licensees when transferring a firearm to an unlicensed person using an Iowa issued permit as an alternative to a NICS background check.
| Firearms | Open Letter |
|
Kansas-May2011-Firearms-National Instant Criminal Background Check System (NICS) Requirement Exception. (110 KB) |
The purpose of this open letter is to advise you of an important change to the procedure you may follow to comply with the Brady Handgun Violence Prevention Act when transferring a firearm to an unlicensed person. This open letter supersedes the document by the same title, posted on April 8, 2010.
| Firearms | Open Letter |
|
Kentucky-May-2015-Open Letter-Guidance on Alternative Permit Procedures that Comply with the Brady Handgun Violence Protection Act (63 KB) |
The purpose of this letter is to provide clarification and guidance on alternative permit procedures that comply with the Brady Handgun Violence Protection Act (Brady law) for firearms transfers to unlicensed persons in the Commonwealth of Kentucky. This open letter supersedes the 2006 Open Letter to All Kentucky Federal Firearms Licensees with respect to alternatives to the National Instant Criminal Background Check System (NICS) background check.
| Firearms | Open Letter |
|
Minnesota-Oct2019-NICS Background Check Prior to Firearm Transfer to Non-Licensee with Valid Minnesota Permit to Carry (436 KB) |
All Minnesota Federal Firearms Licensees are required to conduct a NICS background check prior to the transfer of a firearm to a non-licensee even if that person presents a valid Minnesota Permit to Carry. | Firearms | Open Letter |