ATF NFA Gun Trusts, ATF Information Database and Silencer Blog

Basically, there are 2 ways that an individual (who is not prohibited by Federal, State, or local law from receiving or possessing firearms) may legally acquire NFA firearms:

(1) By transfer after approval by ATF of a registered weapon from its lawful owner residing in the same State as the transferee.

(2) By obtaining prior approval from ATF to make NFA firearms.

Some examples of the types of fire- arms that must be registered are:

Machine-guns;

The frames or receivers of machine-guns;

Any combination of parts designed and intended for use in converting weapons into machineguns;

Any part designed and intended solely and exclusively for converting a weapon into a machinegun;

Any combination of parts from which a machinegun can be as- sembled if the parts are in the pos- session or under the control of a person;

Silencers and any part designed and intended for fabricating a silencer;

Short-barreled rifles; Short-barreled shotguns; Destructive devices; and, "Any other weapon."

Are there any exemptions from the making or transfer tax provisions of the NFA?

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 Branch prior to the making or transfer: