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I have a few questions to go along with all these acronyms.

The more gun laws I learn, makes me realize I most likely don't know all of them, or don't understand them completely.

Shotguns: NFA states the barrel must be longer than 18", and overall length longer than 26".
I understand that a barrel less than 18" requires a $200 tax stamp.
Now shotguns less than 26". The only example I can think of is a side by side, with a 18 inch barrel, but the stock cut down.

A shotgun less than 26" is a AOW correct, $5 tax stamp?

I heard people talk about buying lets say a mossberg 500, that comes with a pistol grip from the factory. They said this makes it easier to turn it into a AOW? What is the logic behind this? If the shotgun comes from the factory with a pistol grip, is it considered a handgun?

If one had a shotgun had that had a barrel less than 18" and was also less than 26" in overall legnth. Would you need a tax stamp for the barrel length, and another tax stamp for being less than 26"?
 

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I don't frequent this board daily, but I'll answer your questions. I'm not sure why someone else hasn't tried :?:.

My replies in red

I have a few questions to go along with all these acronyms.

The more gun laws I learn, makes me realize I most likely don't know all of them, or don't understand them completely.

Don't feel badly. I don't think the ATF does either, and sadly, neither do most gun owners. (as you can probably tell from the sound of crickets since you posted it).


Unfortunately, NFA is like the ugly stepchild in the gun world because most folks don't understand it. It's just easier for people to make crap up and tell everyone that it's illegal than to try to break it down and explain it. [rolleyes]


unfortunately, the ATF seem to make up a lot of rulings as they go along too, which doesn't help anything. If they don't like something later on, they'll change it.


But your questions are mostly written law, so they'll be the same today and tomorrow.

Probably.:???:


Shotguns: NFA states the barrel must be longer than 18", and overall length longer than 26".
I understand that a barrel less than 18" requires a $200 tax stamp.
Now shotguns less than 26". The only example I can think of is a side by side, with a 18 inch barrel, but the stock cut down.

A shotgun less than 26" is a AOW correct, $5 tax stamp?

Not necessarily.

A shotgun with a buttstock (or ever with a buttstock) and shorter than 18 inch barrel is an SBS (Short barrel shotgun). Because it can be shoulder fired.

A shotgun that is cut down to be a pistol, can be an AOW, but must be registered as such.

Or maybe it could be a Destructive Device (DD)

As for how much they cost, that also depends.

If you have a manufacturers license, it does not cost anything to make an SBR or AOW. Or even Destructive device if you mount a shotgun on the bottom of a rifle like the Knights masterkey for instance because part of being a manufacturer is a tax exemption. And thus called Special Occupations Tax (SOT).

If you're a non-licenesed individual, it will cost a flat $200 to register a sbs, aow, or destructive device. It makes no difference which. The Registration tax is the same for all of the above.

But to sell (an already registered) AOW, is a $5 transfer tax for the next owner.

But like I said, the manufacturing tax is going to be $200 initially no matter what if you do it yourself. And to sell a SBS or DD, it's also going to cost the next buyer a $200 transfer tax, on top of the cost of the weapon.

I heard people talk about buying lets say a mossberg 500, that comes with a pistol grip from the factory. They said this makes it easier to turn it into a AOW? What is the logic behind this? If the shotgun comes from the factory with a pistol grip, is it considered a handgun?

For the reason you already stated.

Plus, it has been determined that a long gun (buttstock) cannot be converted to a pistol, less paying the $200 tax because at one point in time, it was a long gun, and thus could be considered a short barrel, regardless of whether it still does or not.

Trust me, that's one of the supreme courts big brain farts. It doesn't make sense to anyone else either. But it is what it is.

Hey, I never said anything the Gov't does makes sense.

For more information about that, just look at wikipedia's site about Thompson Center and the supreme court. It will explain it as good as can be.

If one had a shotgun had that had a barrel less than 18" and was also less than 26" in overall legnth. Would you need a tax stamp for the barrel length, and another tax stamp for being less than 26"?

Nope, 1 tax stamp for the gun.

The particular NFA tax stamp classification would depend on which configuration it is.

Short barrel shotgun if it has a buttstock. AOW if turning it into a pistol or or to put a front grip onto the pistol, or Destructive Device if you mount it onto another weapon as I mentioned before.

You would think if you mounted it onto another weapon that did have a buttstock, it would make it a SBS by default, but again, that's one of those things where it is what it is again. Destructive Device.

I know most of what I wrote it clear as mud, but that's just how it is. I hope I answered some of your questions.
 
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