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ATF Definition: Prohibited Person
by National Gun Trusts
Prohibited Person. Generally, 18 U.S.C. § 922 (g) prohibits the shipment, transportation, receipt, or possession in or affecting interstate commer...
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ATF Definition: Restraining Order
by National Gun Trusts
Restraining Order. Under 18 U.S.C. § 922, firearms may not be sold to or received by persons subject to a court order that: (A) was issued after ...
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What is the tax on making an NFA firearm?
by National Gun Trusts
The tax is $200 for making any NFA firearm.
[26 U.S.C. 5821; 27 CFR 479.61]
Source ATF: https://www.atf.gov/firearms/qa/what-tax-making-nfa-firearm
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How does a person qualify to import, manufacture, or deal in NFA firearms?
by National Gun Trusts
The person must be licensed under the GCA and pay the required special (occupational) tax imposed by the NFA. After becoming licensed under the GCA...
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If the chief law enforcement official whose jurisdiction includes the proposed transferee's residence refuses to sign the "law enforcement certification", will the signature of an official in another jurisdiction be acceptable?
by National Gun Trusts
No. Effective July 13, 2016, the final rule “Machineguns, Destructive Devices and Certain Other Firearms; Background Checks for Responsible Persons...
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When must firearms special (occupational) taxes be paid and how much are the taxes?
by National Gun Trusts
These taxes must be paid in full on first engaging in business and thereafter on or before the first day of July. The current taxes are set out in ...
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If a person has a pistol and an attachable shoulder stock, does this constitute possession of an NFA firearm?
by National Gun Trusts
Yes, unless the barrel of the pistol is at least 16 inches in length (and the overall length of the firearm with stock attached is at least 26 inch...
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What should a person do if he or she comes into possession of an unregistered NFA firearm?
by National Gun Trusts
Contact the nearest ATF office immediately. A listing of the telephone numbers can be found online at www.atf.gov/contact/atf-field-divisions.
Sou...
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How is this NFA $200 tax stamp paid?
by National Gun Trusts
A check or money order made payable to the Bureau of ATF together with the application forms are to be mailed to:
National Firearms Act BranchBure...
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How does a person qualify to import, manufacture, or deal in NFA firearms?
by National Gun Trusts
The person must be licensed under the GCA and pay the required special (occupational) tax imposed by the NFA. After becoming licensed under the GCA...
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What is the status of unloaded or dummy grenades, artillery shell casings, and similar devices?
by National Gun Trusts
Unloaded or dummy grenades, artillery shell casings, and similar devices, which are cut or drilled in an ATF approved manner so that they cannot be...
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How can a person legally obtain NFA firearms?
by National Gun Trusts
A person may make an NFA firearm by filing and receiving an approved ATF Form 1 Application to Make and Register a Firearm.
A person may transfer ...
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