SBS Legality Q

[ilcylic]

So, I know that if you want to make an SBS, there's a $200 manufacturers tax on it, Form 1, etc.

(Sub question, if you make it for yourself, do you then have to fill out a Form 4 and pay $200 to transfer it to yourself?)

So, if one wanted to make a short barrelled double shotgun, is it still just $200, 'cause it's one weapon? Or is the tax per barrel?

 

[TexasRifleman]

The tax is per receiver, the actual firearm. If you have a registered short barreled shotgun receiver you could conceivably have 30 different barrels for it.

The problem comes in if you have another non-NFA' receiver that could potentially use those barrels. Then you get into that grey area of "constructive possession".

As to the sub question, if you take a Title 1 firearm and want to make a short barreled shotgun then you do that on a Form 1 since YOU are the maker.

If you buy one already made, that's a Form 4 from your dealer.

 

[Crunker1337]

One receiver=one weapon=one tax-stamp

 

[ilcylic]

Ah, of course. I should have realized it would be by the "registered item", which would be the serial numbered receiver.

 

[PPGMD]

The problem comes in if you have another non-NFA' receiver that could potentially use those barrels. Then you get into that grey area of "constructive possession".

Not after you get your first registered receiver of that type, as long as the other receiver has a legal configuration, you can have as many short barrels as you want. This was argued out with the court case, forget the name it had to do with a kit that used the same receiver that you could build a rifle and a pistol.

 

[Crunker1337]

Constructive possession is, for instance, if you have an AR-15 rifle and a sub 16" barrel that not attached to it and no pistol or SBR that can use that barrel.

 

[TexasRifleman]

This was argued out with the court case, forget the name it had to do with a kit that used the same receiver that you could build a rifle and a pistol.

That was the Thompson Contender case, however it doesn't mean that things will be rosy if you proceed, just that you will eventually triumph in court which is why I said it's a grey area. You get in some legal problems you may very well be charged with that, even though the case has already been decided.

Anyone that can make a shoestring a machinegun........