Special Occupational Taxpayers

Special Occupational Taxpayers are a group of Federal Firearm Licensees in the United States who manufacture, import and/or transfer NFA weapons. ^[1]

10 relations: Alcohol and Tobacco Tax and Trade Bureau, Bureau of Alcohol, Tobacco, Firearms and Explosives, Excise tax in the United States, Federal Firearms License, Firearm Owners Protection Act, Form 4473, Gun Control Act of 1968, Gun law in the United States, Internal Revenue Code, National Firearms Act.

Alcohol and Tobacco Tax and Trade Bureau

The Alcohol and Tobacco Tax and Trade Bureau, statutorily named the Tax and Trade Bureau and frequently shortened to TTB, is a bureau of the United States Department of the Treasury, which regulates and collects taxes on trade and imports of alcohol, tobacco, and firearms within the United States.

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Bureau of Alcohol, Tobacco, Firearms and Explosives

The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) is a federal law enforcement organization within the United States Department of Justice.

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Excise tax in the United States

Excise tax in the United States is an indirect tax on listed items.

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Federal Firearms License

A Federal Firearms License (FFL) is a license in the United States that enables an individual or a company to engage in a business pertaining to the manufacture or importation of firearms and ammunition, or the interstate and intrastate sale of firearms.

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Firearm Owners Protection Act

The Firearm Owners' Protection Act of 1986 (FOPA) is a United States federal law that revised many provisions of the Gun Control Act of 1968.

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Form 4473

A Firearms Transaction Record, or Form 4473, is a form promulgated by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) in the United States Department of Justice that is filled out when a person purchases a firearm from a Federal Firearms License (FFL) holder (such as a gun shop).

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Gun Control Act of 1968

The Gun Control Act of 1968 (GCA or GCA68) is a U.S. federal law that regulates the firearms industry and firearms owners.

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Gun law in the United States

Gun laws of the United States are found in a number of federal statutes.

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Internal Revenue Code

The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC).

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National Firearms Act

The National Firearms Act (NFA), 73rd Congress, Sess.

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Redirects here:

Class 2 Special Occupational Taxpayer Federal Firearms License.

References

[1] https://en.wikipedia.org/wiki/Special_Occupational_Taxpayers

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