View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
DOJ/ATF RIN: 1140-AA76 Publication ID: 2026 
Title: ●Clarifying Special (Occupational) Tax Payments Per Business Activity 
Abstract:

This rule proposes to amend 27 CFR 479.39 by clarifying that the Special (Occupational) Tax (SOT) is to be paid one time during the taxable year for each business taxable under 26 U.S.C. 5801 notwithstanding the number of licenses the persons holds under the GCA. A business taxable is one of three distinct types of taxable NFA business activity conducted by a person at a business premises importing, manufacturing, or dealing NFA firearms. The NFA regulations allow for engaging in more than one taxable business at the same business premises provided SOT is paid on each such business. 27 CFR 479.39.

 
Agency: Department of Justice(DOJ)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Deregulatory 
CFR Citation: 27 CFR 479.39   
Legal Authority: 26 U.S.C. 5801    26 U.S.C. 5811    26 U.S.C. 5812    26 U.S.C. 7801    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2026 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Marlyn Annette Butler
Regulations Writer
Department of Justice
Bureau of Alcohol, Tobacco, Firearms, and Explosives
99 New York Ave. NE,
Washington, DC 20226
Phone:202 648-7070
Email: ora@atf.gov