ATF's New Ruling - Future Risk of Unregistered $0-tax Firearm

What are the legal risks of making, possessing, or transferring $0-tax firearms?

Material changes in legal or factual circumstances could cause NFA enforcement to resume. For example, Congress could impose a new tax on NFA firearms, the district court’s injunction could be dissolved or overturned, or the Department could rescind the enforcement guidelines.

The NFA treats unregistered firearms as contraband. Individuals who make, possess, transfer, or receive unregistered NFA firearms are subject to felony penalties and forfeitures. 26 U.S.C. §§ 5861, 5871, 5872; 49 U.S.C. §§ 80302, 80303.

If I hold an unregistered $0-tax firearm pursuant to the injunction or the enforcement discretion policy, will I be grandfathered if the legal circumstances change?  Will I have an opportunity to register my firearms?

Federal law does not generally permit subsequent registration of unregistered NFA items nor are there provisions that would automatically grandfather unregistered NFA firearms.   

There are narrow exceptions that exist at the Attorney General’s discretion.  The NFA permits the Attorney General to hold an amnesty for up to 90 days to facilitate registration of unregistered items.  The Internal Revenue Code also has provisions authorizing certain forbearances of taxing provisions. The Attorney General is not required, however, to hold an amnesty or to provide forbearance.  That decision would be made by the Attorney General at the time the injunction is dissolved.

Source:  “Update to NFA Transfer Guidance.” ATF, 9 Oct. 2026, www.atf.gov/firearms/update-to-nfa-transfer-guidance.