FIREARMS REGULATIONS AND PROCEDURES
Licensees under The Federal Firearms Act
and Others Concerned:
Purpose. The purpose of this circular is to announce that certain modifications have been made in the proposed regulations, 26 CFR Part 178, "Commerce in Firearms and Ammunition," and in the procedures and instructions to
be followed in the execution and use of Form 4473, "Firearms Transaction
Background. During the public hearing, held on November 21, 1968, concerning 26 CFR Part 178, representations were made by members of the firearms
industries and by other interested parties that the regulations should be
changed and that the Form 4473 procedures be simplified. After review of the
data presented it was concluded that the regulations would be revised and (at
the next printing) the form would be re-designed. In order that industry
members can be alerted to certain changes and be able to use the only printed
Forms 4473 to be available on December 16, 1968, this circular summarizes a
few of the important changes. The final regulations will include all changes
which are being made.
Modification of Form 4473 Procedures
1. In all instances, the transferor (dealer) will give Form 4473 to
the transferee (Purchaser) and ask that he read the "Notice to
Transactions: over-the-counter, intrastate
2. Transferee will execute Section B, Items 6, 7, 8, 9, 10, 11, 12,
3. Transferor will execute Section A, Items 1, 2, 3, 4, and 5; Section
C, Item 15 (after deleting "I certify that" and "has signed Item 14
in my presence and"), 15 a, and 15 b; and Section D in its entirety.
4. Note: Items 16, 16 a, 16 b and 16 c of Section C will not be
All Other Transactions:
5. Transferee will execute Section B, Items 6, 7, 8, 9, 10, 11, 12,
6. Transferor will execute Section A, Items 1, 2, 3, 4, and 5; and
Section D, Items 17, 17 a, and 17 b. (In the opening statement in
Section D, delete "(2) the verification of identity in Section C.")
7. Note: Section C will not be executed.
Instructions on back of Form 4473
8. In all instances, the instructions on the back of Form 4473 will be
carefully followed. However, in lieu of the printed instructions
contained in 2 (b) and 2 (c) the following will apply:
2 (b) The transferee of a firearm will, in every instance
complete Section B of the form, and sign, as appropriate, either Item 13 or Item 14.
2 (c) Form 4473 will be prepared in duplicate when the
transfer of the firearm is (1) to a purchaser residing in a contiguous state or (2) an intrastate
Sale of rifles or shotguns to residents of contiguous states. The regulations provide for the sale of a rifle or shotgun to a resident of a state
contiguous to a state in which the dealer conducts his business. However,
the legislative history of the Gun Control Act makes it quite clear that the
purchaser's state of residence must enact enabling legislation, if a contiguous state sale is to be made lawfully. It is not sufficient that the pur
chaser's state of residence does not prohibit such a purchase (or is silent
thereon); the state law must specifically enable such a purchase to be made.
Inventory. The regulatory requirement under Title I, Gun Control Act of
1968, that each licensed dealer prepare a permanent record of each firearm
and of the ammunition in his inventory on December 16, 1968 is fulfilled, in
the case of firearms, in those instances where dealers have maintained a
complete and adequate firearms record under the format prescribed by the
Federal Firearms Act and, in the case of ammunition, where dealers have
commercial invoices identifying the type and quantity of ammunition purchased
or acquired. The use solely of invoices or other commercial documents for
the inventory of firearms does not fulfill the regulatory requirement unless
prior approval to vary therefrom has been obtained from the appropriate
Assistant Regional Commissioner, Alcohol and Tobacco Tax.
Ammunition Record. Commercial invoices identifying the type and quantity
of ammunition acquired are acceptable records of receipt and such acquisitions
need not be entered in the bound record nor need a beginning inventory be
prepared. Each disposition of ammunition, however, must be entered in the
bound record. The entry will describe the ammunition and indicate the quantity sold, as well as the purchaser's name, date of birth, and place of
residence, and the method of identifying purchaser.
The format required for recording the disposition of ammunition is:
AMMUNITION DISPOSITION RECORD
||Mode of Identification
||Caliber, Gauge or Type of Component
||Date of Birth
Each disposition of ammunition must be entered in the bound record at the time
of sale. If, however, a sales slip or other commercial record is prepared,
which identifies the purchaser as required above, the entry in the bound record may be delayed for a period of not more than seven days from the date of
License Certification. To provide verification of his licensed status,
a dealer holding a license under the Federal Firearms Act is authorized to
reproduce copies thereof or to request certification of his licensed status
from the Assistant Regional Commissioner, Alcohol and Tobacco Tax, and to use
either for such purpose until his license expires. If, however, a licensed
transferor (seller) has previously established that a transferee (purchaser)
is properly licensed, additional proof is not necessary prior to the expiration of the transferee's license.
A multi-licensee may submit to a licensed transferor one copy of his licensed status setting forth all licensed locations and the license expiration date for each location as verification.
The certification requirements to be set forth in regulations will not be
effective until 60 days after December 16, 1968. A Federal Firearms Act
licensee whose license expires after the 60-day period may continue, for no
more than 45 days after the expiration of his license, to utilize his Federal
Firearms Act license as certification provided he has filed for a license
under the Gun Control Act of 1968 and so notes the copy of his license which
he furnishes a licensed supplier.
Sale of Ammunition. A Federal Firearms Act dealer selling firearms and
ammunition may continue to sell ammunition (including shotgun and rifle
shells) until the expiration date of his present license. However, on or
after December 16, 1968, a dealer selling ammunition only is required to obtain a license so to do.
Firearms Record. The format required for recording the acquisition and
disposition of firearms is:
FIREARMS ACQUISITION AND DISPOSITION RECORD
Description of Firearm
|Manufacturer and or Importer
||Type of Action
||Caliber & Guage
||From Whom (Name & Address or Name & License Number)
||Address or License No. if Licensee or Forms 4473 Serial No. if Forms 4473 filed Numerically
All acquisitions of firearms by licensed dealers or collectors must be entered
in the bound record. If the acquisitions are supported by invoices or other
commercial records, the required entries may be delayed for not more than seven
days from the day of receipt. If, however, a firearm is disposed of prior to
the expiration of such period, the information required concerning its acquisition must be entered in the bound record by the close of business on the
day of disposition.
All dispositions of firearms by licensed dealers or collectors must be entered
in the permanent bound record. Each disposition of a firearm to a nonlicensee
must, in addition, be recorded on Form 4473; however, the only entries required in the bound record are the date of transaction, the name of the person
to whom the firearm was transferred, and the serial number of Form 4473, if
such forms are filed numerically. The entries required in the bound record
must be made no later than seven days from the date of disposition of the
Original Forms 4473 and any supporting documents must be filed either chronologically by date, alphabetically by name or numerically by serial number and
Skeet, trap, target, and similar shooting activities. The furnishing of
ammunition to participants in a skeet, target, trap or similar shooting activity, instructional session, competition, etc., by a club, association or
other sponsoring organization does not constitute the sale or delivery of
ammunition if the ammunition is expended on the premises where and at the time
such activity is held.
The organization furnishing the ammunition in accordance with the paragraph
above may, if it so desires, obtain a dealer license under Title I of the Gun
Control Act of 1968.
If a dealer license is applied for, the applicant may, by letter application
in duplicate, request the Assistant Regional Commissioner, Alcohol and Tobacco
Tax, to authorize the maintenance of ammunition disposition records other than
as required by regulations. In the letter, the applicant must indicate the
recordkeeping procedures he wishes to establish and maintain. In any event,
total usage on the premises in connection with the organization's activity
would need to be entered daily as a single entry, and any dispositions for
use off the premises would need to be shown by name, address and date of
birth in the usual required manner.
An organization temporarily furnishing firearms to participants in a skeet,
trap, target or similar shooting activity, instructional session, competition,
etc., for use at the time and place of such activity, which it sponsors, is
not engaged in business as a dealer in firearms. The licensing and recordkeeping requirements pertaining to firearms transactions, therefore, do not
apply to such temporary furnishing of firearms.
Corrections in "Published Ordinances Firearms", Publication 603 (12-68)
Page 1, (16) (B) change "any replica, or any firearm..." to any
replica of any firearm...
Pages17043 and 17044 strike and disregard firearms ordinances shown
for Lincoln, Nebraska
Effective date. The revised regulations and procedures are being issued
in order to implement Title I of the Gun Control Act of 1968 which becomes
effective December 16, 1968 and Title VII of the Omnibus Crime Control and
Safe Streets Act of 1968, as amended.
Inquiries. Inquiries regarding this circular should refer to its number
and be addressed to your Assistant Regional Commissioner, Alcohol and Tobacco
Harold A. Serr
Director, Alcohol and Tobacco Tax Division