Does a licensee that engages in both manufacturing and importing need to pay a separate special (occupational) tax for each activity?
by National Gun Trusts
Yes. A separate special (occupational) tax payment must be made for each of these activities. However, Class 1 (importer) and Class 2 (manufacturer) special (occupational) taxpayers are qualified to deal in NFA firearms without also having to pay special (occupational) tax as a Class 3 dealer.
How to guide and walk-through guide for the ATF Form 4 NFA Tax Stamp Application - Gun Trust to Gun Trust Walk-Through Guide
ATF 5320.4 Application for Tax Paid Transfer and Registration of Firearm...
The ATF 5320.23 is used when the applicant is a gun trust, corporation or other legal entity and is used to submit the personal information of the responsible persons within the gun trust, corporat...
ATF Form
Processing Time Paper Application
Processing Time eForms
ATF Form 1
77
32 Days
ATF Form 3
6 Days
9 Days
ATF Form 4
245 Days
53 Days
ATF Form 4 Trust
285 Days
166 Days
ATF Form...