Swampgator said
The NFA was first enforced by the Treasury Department, then the BATF, itself a subsidary of the Treasury. NFA is a tax, always has been, always will be.
You might want to chew on this for a while, before concluding that the NFA is actually a "tax."
Dex }:>=-
Quoted from
UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT
362 F.2d 624; 1966 U.S. App. LEXIS 5879; 66-1 U.S. Tax Cas. (CCH) P9463; 66-2 U.S. Tax Cas. (CCH) P9568; 17 A.F.T.R.2d (RIA) 1179; 18 A.F.T.R.2d (RIA) 5293
<snip>
[IRS] Revenue Ruling 57-345, construing a New Mexico statute,
defines "tax" as:
"an enforced contribution, exacted pursuant to legislative authority in the exercise of taxing power, and imposed and collected for the purpose of raising revenue to be used for public or governmental purposes, and [*628] not as a payment for some special privilege [**7] granted or service rendered.
Taxes are, therefore, distinguishable from various other contributions and charges imposed for particular purposes under particular powers or functions of the Government. In view of such distinctions,
the question whether a particular contribution or charge is to be regarded as a tax depends upon its real nature * * *.
"A charge primarily imposed for the purpose of regulation is not a tax, even though it produces revenue. On this basis, fees paid for dog licenses, automobile inspection, and automobile title registration have been held not to be deductible as taxes * * *. Similarly, amounts paid to purchase hunting and fishing licenses have been held not deductible as taxes * * *. [...]
The Commissioner considered the same question inRevenue Ruling 60-366 which involved the North Carolina primary filing fee. The Ruling notes that:
"an important factor in distinguishing a fee from a tax is the purpose for the imposition of the charge. Clearly, if the only or the primary purpose is the raising of revenue, the charge is a tax, and governmental regulation arising merely as an incident will not alter the character of the exaction * * *.
On the other hand, 'if the fee is exacted for the primary purposes of regulating and restraining an occupation or privilege deemed dangerous to the public or to be specially in need of public control, and compliance with certain conditions is required in addition to the payment of the prescribed sum, such fee is a license * * *. A charge imposed as a consideration for a privilege granted one by a governmental unit is not a "tax" in the sense in which the word is ordinarily used.'"
See also IRS Revenue Rule 77-29, 1977-1 C.B. 44; Rev. Rul. 71-49; Rev. Rul. 61- 152; and Rev. Rul 58—151, 1958-1 C.B. 101.
All emphasis mine - Dex
