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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 federal firearms license was established to and implement the Gun Control Act of 1968.The 1968 act was an update or revision of the Federal Firearms Act of 1938 (FFA), which required all manufacturers and dealers of firearms who ship or receive firearms or ammunition in interstate or foreign commerce to have a license, and forbade them from transferring any firearm or most ammunition to ...
The tax rate for each dealer is $500 per year or part of a year. Importers and manufacturers engaged in business with less than $500,000 in gross receipts in the most recent taxable year are given relief in the form of a $500 reduction in SOT tax payment making the total SOT tax $500. [2]
ATF Form 3310.4, May 2012 revision. Report of Multiple Sale or Other Disposition of Pistols and Revolvers, or ATF Form 3310.4, is a form prescribed by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) for use by firearm dealers holding a Federal Firearms License (FFL) to report when an unlicensed person purchases or acquires two or more handguns at one time or during five ...
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Advance payments made as a loan are generally repayable but this is not always the case. In Leibson Corporation and Others v TOC Investments Corporation and Others, an English Court of Appeal case in 2018, [3] it was established following principles of contractual interpretation that, in the absence of any specific language to the contrary, an "advance" is not always repayable.
In the field of intellectual property licensing, an advance against royalties is a payment made by the licensee to the licensor at the start of the period of licensing (usually immediately upon contract, or on delivery of the property being licensed) which is to be offset against future royalty payments.