[USAFA]

If I've heard right barrels under a certain lenght must have a transfer tax paid on them. Does anyone know what that length is, and the amount or process for the fee?

[Badger Arms]

18" and the tax is $200. This is for a Short Barrel Shotgun or SBS. An "Any Other Weapon" or AOW is a shotgun that has never had a shoulder stock on it and has a barrel between 12" and 18" in length. Note that the transfer tax on an AOW is only $5, however to make either of the above guns legally you must pay an initial $200 tax. So, if you live in a class III friendly state and own a shotgun, tape measure, and hacksaw, you only need to pay the Gov $200 to legally cut it off. Randy Weaver, you shoulda read this first. Here's some more Class III Info for you:

http://www.paladinarmory.com/SBSAOW.htm