short barrel shotgun question

[paternoster2012]

another thread made me think of this

Say someone paid the $200 tax to register their shotgun as a short barreled one

is it the receiver that is registered or the barrel?

ie could one have a shortbarel receiver with both 10" 14" and 16"?
would it still be legal to put an 18+ barrel on it?

Just curious as I dont plan on paying the $200 tax or wanting a short barreled shotgun

 

[BlkHawk73]

It's the receiver, the serial numbered part, that's registered as the SBR. Once it's registered as such, you can still use a regualr length bbl on it but becasue it's still considered by serial number to be a SBR, you should still carry documentaion (tax stamp) with it. Only issue I could think of would be if one were to have an 870 registered as a SBR and another not registered as such and had more than one under 16" bbl. May raise an eyebrow - two receivers, two short bbls, one tax stamp.