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today were talking about changes to the quarterly firearms and ammunition excise tax return and so this is a return to report and remit the tax thats imposed by title 26 section 40 181 of the code and its a tax on the sale by the manufacturer producer importer of firearms and ammunition the tax rates vary between 10 and 11 percent depending on the article but thats fundamentally whats being reported on the return and the changes to that return that were talking about this form is put out by the alcohol tax and tobacco and tax trade Bureau and the TTB is an offshoot of what historically would have been the ATF the ATF in 2002 is sort of split into two organizations theres sort of this intense firearms division and then theres the TTB and the TTB is the unit that as the name implies does Alcohol Tobacco and the firearms excise tax and administration that were talking about here today so Andrew what about the form so so the candidly deformers I should change about a month and a