Guidance Documents

This circular reminds all persons of the Federal law (and penalties) applying to the shipments, sale or possession of cigarettes and to the domestic sales of cigarettes marked for export. Additionally, this circular addresses the sale of cigarettes on Native American tribal reservations.Unlawful transportation, shipment, or sale of cigarettes and domestic sale of cigarettes labeled for export.

What’s In This Issue:"Straw Purchases" of Firearms; Firearms and Ammunition Excise Tax- History of the Pittman- Robertson Act; Payment of Excise Taxes by Gunsmiths; Registration for Tax-Free Sales; Customer's Tax Liability for Reloaded Ammunition; Transfer or Duplication of Serial Numbers on NFA Firearms; California Law Change Advisory; markings on Firearms; Storage of NFA Firearms; Sales of Firearms to Law Enforcement Officers; Supreme Court Rules on Thompson/Center Arms Case

What's In This Issue: Manufacturer's Annual Report Form 4483-A; Change of Address; Extension of Terms on Import Permits; Firearms and Ammunition Excise Tax; Firearms Sales to Canadian Citizens; Renewal of Your License; List of Armor Piercing Ammunition