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:
The American Suppressor Association released a great visual map of where silencers/suppressors are legally allowed to be owned by civilians and where you can use them for hunting purposes.
Yes. You can add a responsible person/co-trustee to your NFA gun trust who lives in another state. The trustee that lives in the different state will not however be able to use and possess the NFA firearms in a state that does not allow possession of the NFA firearms. The trustee will only be able to use the and possess the NFA firearms in a state where you can legally posses the NFA firearms. The NFA laws vary from state to state. You will need to check about your local NFA firearm laws to see which apply.
Federal explosives laws define a "responsible person" as an individual who has the power to direct the management and policies of the applicant pertaining to explosive materials.
When the settlor dies the items in the gun trust are passed down to the beneficiaries. The items in the gun trust don't go through the probate process. The items in the gun trust are distributed as laid out in the gun trust beneficiary page using the ATF Form 5.
