Does cutting down a shotgun require the higher stamp?

Based on my understanding of the National Firearms Act (NFA) they are wrong. If you want to cut the barell down to below 18" or the overal length to less than 26" you need to pay the $200 stamp tax for a Short-Barreled-Shotgun (SBS).

there is a $5 tax stamp, that aplies to a category of guns known as Any-Other-Weapons (AOW). The difference is that an AOW did not start its life out as a shotgun that was "designed to be fired from the shoulder." To build one, I beleive you still need to pay the $200 stamp tax, but the transfer afterwards is only $5. To put it another way, if you go to Walmart and buy a Remington 870, cut the barrel to 14", you have an SBS because it started out as a shotgun. If you go to the Remington factory, and buy the reciever BEFORE they put a stock or anything on it, and cut the barrel down to 14" you now have an AOW. You still need to pay the $200 tax to build it, but if you ever decide to sell it, the buyer will only have a $5 transfer fee. Serbu makes AOW shotguns based on the Rem870 and Mossy500.

Keep in mind that it may be legal under federal law, but your state laws may be more restrictive.

Someone will probably be along shortly to tell you I'm way off, but I'm not that big on the NFA stuff, so they could be right.

Hope this helps,
Chris "the Kayak-Man" Johnson

If you take a standard shotgun and cut the barrel to below 18", it's a $200 tax stamp. If you take a shotgun that came from the factory with a pistol grip, give it to a SOT/class 3 items dealer and have them register it as an AOW, they can chop the barrel sub-18" and transfer it back to you for $5 after your paperwork clears. Anyone can shorten a shotgun barrel, completely legally, no tax stamps involved, as long as it stays above (or at) NFA 34 requirements (18" barrel or longer, 26" overall length).

+1 to kayak man, also.

As long as the barrel or barrels are at least 18" long, and the over-all length is at least 26", no stamp or tax is required.

My understanding is:
Cutting shorter then those measurements would make it a SBS, and require:
- First, is it Legal in your state and municipality?
- Complete and sign 2 copies of ATF Form 5320.1 (Form 1 - Application to Make and Register a Firearm)
- Attach 1 passport-style photos to each Form 1 (2 photos total)
- Obtain the original signature (certification) of the Chief Law Enforcement Officer (CLEO) in your area on each Form 1. The CLEO may be the Chief of Police of your town, the Sheriff of your county or a District Attorney, among others. Depending on where you live and who you know this may be easy to obtain, or it may be virtually impossible.
- Complete and sign 1 copy of ATF Form 5330.20 "Certificate of Compliance"
- Include 2 sets of your fingerprints on ATF FD-258 fingerprint cards.
- Send all forms (with attached photos) and fingerprint cards, along with a $200 check (or money order) for payment of the Making Tax, to the address on the form. I recommend Registered Mail for this.
- In approximately 30-180 days, ATF will return 1 original approved Form to you.

If the shotgun never has had a butt stock attached, it would be possible to make it a AOW, and only require a $5.00 tax stamp and ATF approval. But if it ever had a stock, it can't be a AOW now.

rc

If you are making the weapon yourself (Form 1) it is a $200 tax no matter what the item. Making an AOW still costs $200. Transferring an AOW is the $5 stamp.

if a title 2 manufacturer buys the receiver parts from the manufacturer or if the manufacturer makes the short bbl shotgun,it's listed as an aow,5 buck xfr.if they buy the shotgun off the rack or somebody submits it to a title 2 to be shortened,it's an sbs 200 tax. aow is a catch all category for the odd stuff.

Chopdoktor said:

If you take a standard shotgun and cut the barrel to below 18", it's a $200 tax stamp. If you take a shotgun that came from the factory with a pistol grip, give it to a SOT/class 3 items dealer and have them register it as an AOW, they can chop the barrel sub-18" and transfer it back to you for $5 after your paperwork clears. Anyone can shorten a shotgun barrel, completely legally, no tax stamps involved, as long as it stays above (or at) NFA 34 requirements (18" barrel or longer, 26" overall length).

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Right on the most part, wrong for a very important part.

A dealer that has an SOT (often referred to to my chagrin as a class 3 dealer) CAN NOT - I will repeat that CAN NOT - register that in the way you are talking about. The work would have to go to a manufacturer, not a dealer.

Thanks, GoingQuiet.

Serbu shortys are a $5 stamp because they start out with a 870, 500 or 88 PGO gun and go from there

oneounceload said:

Serbu shortys are a $5 stamp because they start out with a 870, 500 or 88 PGO gun and go from there

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Keep in mind that once an AOW - shoulder stock can NEVER be attached as that creates an SBS.

mr. goodbomb, The one guy probably heard it from the other guy at some point prior haha.

They have an AOW and SBS mixed up.