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The National Firearms Act (NFA), 73rd Congress, Sess. 2, ch. 757, 48 Stat. 1236 was enacted on June 26, 1934, and currently codified and amended as I.R.C. ch. 53.The law is an Act of Congress in the United States that, in general, imposes an excise tax on the manufacture and transfer of certain firearms and mandates the registration of those firearms.
Special Occupational Taxpayers are a group of Federal Firearm Licensees in the United States who manufacture, import and/or transfer NFA weapons. [1] The National Firearms Act Special Occupational Taxpayer class is part of the Internal Revenue Code of 1986. The Special Occupational Tax is due on or before July 1 of each year.
ATF Form 4473, October 2016 revision. A Firearms Transaction Record, or ATF Form 4473, is a seven-page form prescribed by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) required in the United States of America to be completed when a person proposes to purchase a firearm from a Federal Firearms License (FFL) holder, such as a gun dealer.
The following is a list of the U.S. Financial Industry Regulatory Authority (FINRA), NASAA, and National Futures Association (NFA) financial securities examinations. Most FINRA examinations are divided into two categories: Registered Representative and Registered Principal levels.
Generally, for the manufacture of NFA items, ATF Form 5320-1 must be submitted to the ATF. For the transfer of a NFA item from a person or entity lawfully entitled to transfer it (Class 3 dealer) to oneself, or an entity (Gun Trust or LLC), the ATF Form 5320-4 must be submitted to the ATF. There is a lower, $5 transfer tax for weapons that fit ...
The National Firearms Association (NFA; French: Association Nationale des Armes à Feu) is a Canadian non-profit association based in Edmonton.Its main goals are the repeal and replacement of the Firearms Act (Bill C-68), which was introduced into Canadian Parliament in 1995 (Now called "Chapter 39 of the 1995 Statutes of Canada"), the promotion of marksmanship and firearm safety and the ...
As of June 2010, the CFRO is reportedly accessed 14,012 times per day. Only 530 (3.7%) of those "hits" are specific to firearms registration (licence number, serial number and certificate number). [31] The remaining 13,482 (96.3%) are automatically generated every time an address is checked or a licence plate is verified.
The Executive Fire Officer Program (EFOP) [11] is the flagship leadership course series at the National Fire Academy. It is the pinnacle of the U.S. Fire Administration's commitment to support the needs of fire and EMS agencies in preparing executive officers to meet the ever-changing demands of the dynamic communities in which they serve.