Chapter 9 teaches the theft-or-loss report every licensee owes under Part 478, with its 48-hour clock and its Form 3310.11. This part adds a second duty that runs alongside it, and the trigger is different: whenever any REGISTERED firearm is stolen or lost, the person losing possession must, immediately upon discovery of the theft or loss, make a report to the Director. Not the licensee — the person losing possession. And the report is owed on discovery, without a stated grace period at all.

What the report must show is specified item by item: the name and address of the person in whose name the firearm is registered; the kind of firearm; the serial number; the model; the caliber; the manufacturer; the date and place of the theft or loss; and a complete statement of facts and circumstances surrounding it. That last item is the one licensees under-supply. The registry’s whole value is knowing who is entitled to possess a given firearm, so a missing registered firearm is a hole in the registry rather than an inventory shortfall, and the account of how it happened is part of what the Director is being told.

The paperwork carries its own duty, which is the part with no counterpart in the earlier chapter. When any of the part’s approval and registration documents — Form 1, 2, 3, 4, 5, 6A, or 10 — evidencing possession of a firearm is stolen, LOST, OR DESTROYED, the person losing possession must immediately upon discovery report the matter to the Director — in detail, with the circumstances and all known facts that may serve to identify the document. The Director then makes such investigation as appears appropriate and MAY issue a duplicate document on such conditions as the circumstances warrant. A replacement is therefore possible but discretionary; nothing here entitles a possessor to one on request.

Behind both duties sits the record the part requires be kept. A manufacturer, importer, or dealer keeps the manufacture, importation, acquisition, receipt, and disposition records prescribed by Part 478 — and, in addition, maintains at the place of business a separate record, in chronological order, consisting of the documents showing the registration of any firearm to them. Where firearms are stored or kept somewhere other than the place of business shown on the special tax stamp, that record must show where. All of it must be readily accessible for inspection at all reasonable times by ATF officers.