ATF Definition: Reactivation & Unserviceable Firearm
Reactivation. The restoration of a registered unserviceable NFA firearm to a functional condition. This action incurs the making tax liability.
Unserviceable Firearm. One which is incapable of discharging a shot by means of an explosive and incapable of being readily restored to firing condition. An acceptable method of rendering most firearms unserviceable is to fusion weld the chamber closed and fusion weld the barrel solidly to the frame.
Other NFA Gun Trust and ATF Related Blog Posts
Do You Still Need a Gun Trust After the Tax Stamp Change?
The recent passing of the One Big, Beautiful Bill (OBBB) under Section 70436, will remove the transfer and making tax for suppressors, short-barreled rifles (SBR’s), short-barreled shotguns (SBS’s)...
ATF 4473 - Form 5300.9 - Updated Version Coming Soon
A new version of the ATF 4473 - Form 5300.9 is being updated to add a new race code of "M" that represents Middle Eastern/North African. "Please be advised of a necessary change that occurred for ...
ATF Releases ATF eForm 5320.20
There is good news on the ATF eForm's front. We don't have free transfer tax stamps yet, but the ATF did release the ATF eForm 5320.20 on the eForm's site. This will help expedite the submission ...