Code of Federal Regulations · Section
§ 478.101 — Record Of Transactions
27 C.F.R. § 478.101
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Every licensee shall maintain firearms and armor piercing ammunition records in such form and manner as is prescribed by subpart H of this part.
Authorizing Statute
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Rules and regulations18 U.S.C. § 847
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Authority and functions of Director44 U.S.C. § 3504