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Is the chief law enforcement officer required to sign the law enforcement certification on ATF Form 1 or ATF Form 4?
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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Does the possessor of an NFA firearm have to show proof of registration?
by National Gun Trusts
Yes. The approved application received from ATF serves as evidence of registration of the NFA firearm. This document must be made available upon re...
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Are parts or kits which would convert a firearm into a machinegun subject to registration?
by National Gun Trusts
Yes.
[26 U.S.C. 5845(b); 27 CFR 479.11]
Source ATF: https://www.atf.gov/firearms/qa/are-parts-or-kits-which-would-convert-firearm-machinegun-subj...
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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...
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Are there any exemptions from the making or transfer tax provisions of the NFA?
by National Gun Trusts
Yes. These are noted below, along with the required form number, if any, to apply for the exemption. Completed forms must be approved by the NFA Br...
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May a private citizen register a firearm not previously registered in the National Firearms Registration and Transfer Record?
by National Gun Trusts
No. The NFA permits only manufacturers, makers, importers, and certain governmental entities to register firearms.
[26 U.S.C. 5841(b) and 5861(d);...
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What is the tax on the transfer of an NFA firearm?
by National Gun Trusts
What is the tax on the transfer of an NFA firearm?
The tax is $200 for the transfer of any firearm except a firearm classified as an “...
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Which firearms are regulated under the NFA?
by National Gun Trusts
Which firearms are regulated under the NFA?
(1) a shotgun having a barrel or barrels of less than 18 inches in length;
(2) a weapon made from a s...
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