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Since you like cut and past, here is the relevant section.
3.2.6.1 Transfers by persons other thanFFLs/SOTs to other such persons. Transferors of registered
firearms must file ATF Forms 4, Application for Tax Paid Transfer and Registration of a Firearm, to
register the firearm to the transferee and pay the applicable transfer tax.
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Appendix C contains a copy
of the form. The form must be approvedby ATF before the transfer may be made.
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ATF will not
approve the form if the transfer, receipt, or possession ofthe firearm would place the transferee in
violation of any Federal, State, or local law.
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A law enforcement certification is also required on ATF
Form 4.
3.2.6.2 Transfers by FFLs/SOTs to persons other than FFLs/SOTs. Transferors of registered
firearms must file ATF Forms 4, Application for Tax Paid Transfer and Registration of a Firearm, to
register the firearm to the transferee and pay the applicable transfer tax. Appendix C contains a copy of
the form. The form must be approved by ATF before the transfer may bemade.
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ATF will not approve
the form if the transfer, receipt, or possession of the firearm would place the transferee in violation of
any Federal, State, or local law.
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3.2.6.3 Transfers by non-FFLs/SOTs to FFLs/SOTs. Transferors of registered firearms must file
ATF Forms 4, Application for Tax Paid Transfer and Registration of a Firearm, to register the firearm to
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27 CFR 479.112
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26 U.S.C. 5844
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27 CFR 479.103
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26 U.S.C. 5812(a); 27 CFR 479.84
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26 U.S.C. 5812(b); 27 CFR 479.86
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26 U.S.C. 5812(a); 27 CFR 479.85
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26 U.S.C. 5812(b); 27 CFR 479.86
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26 U.S.C. 5812(a); 27 CFR 479.85
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