As can be seen this covers improvised sound suppressors, and component parts of a sound suppressor. There is no thresh hold level of sound reduction for something to fall under this definition. ATF used to require the device “appreciably” lower the sound (see Revenue Ruling 57-38); now the working definition seems to be anything that traps gas from the muzzle of the gun, or from porting of the barrel, is a sound suppressor. In general recoil compensators and flash hiders do not fall under this definition, but some designs could fall into the category. As with any borderline device the thing to do is to get a written opinion from the Technology Branch of ATF. It is what they exist to do.



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Folks who are around NFA guns for very long will find there are still a lot of DEWAT guns that were never registered during the Amnesty, and are now contraband unregistered machine guns. Folks have them in closets, up over the mantle… They can be stripped of parts, to make a parts set, and have the receiver thrown away. Torch cutting the receiver into 4 or more parts may be acceptable; you would have to contact ATF to find out the current standard for “de-mill”ing (short for demilitarize) a receiver; a de-milled receiver is not a firearm, it is scrap metal. A receiver only cut in half may well not be scrap; ATF has prosecuted folks where they could duct-tape together the receiver and get the gun to fire. Best to check on this before proceeding. The U.S. v. Staples, – U.S. – (1994), decision should end such ridiculous prosecutions, now the feds must prove, beyond a reasonable doubt, you knew the gun was subject to the NFA, ie you knew it was a machine gun, that it could fire more than one shot with a pull of the trigger, and so on. But even if there were no prosecution, you could lose the receiver and or parts to a forfeiture, if ATF though it was in fact a machine gun, and it was not registered.

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A violation of 18 USC sec. 922(o) of the GCA can also bring up to a ten year prison sentence, and or a $250,000 fine. Again, prison time is likely, even on a first offense.

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What are NFA Weapons?
There are two kinds of firearms under U.S. (federal) law, title 1 firearms and title 2. Title 1 firearms are long guns (rifles and shotguns), handguns, firearm frames or receivers, and most NFA weapons are also title 1 firearms. Title 2 weapons are NFA weapons. Title 2 of the 1968 Gun Control Act is the National Firearms Act (26 USC sec. 5801 et seq.), hence NFA. Title 1 is generally called the Gun Control Act, (18 USC sec. 921 et seq.). NFA weapons are sometimes called class 3 weapons, because a class 3 SOT (see below) is needed to deal in NFA weapons.

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require a permit to purchase) MA Y N Y Y Y Y N (license for mg’s required) MD Y Y Y Y Y Y N (mg’s must be registered)

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An AOW is:


Form Title
————————————————————–
1 (5320.1 ) – Application to Make and Register a Firearm
2 (5320.2 ) – Notice of Firearms Manufactured or Imported
3 (5320.3 ) – Application for Tax-Exempt Transfer of Firearm and
Registration to Special (Occupational) Taxpayer
4 (5320.4 ) – Application for Tax Paid Transfer and Registration
of Firearm
5 (5320.5 ) – Application for Tax Exempt Transfer and
Registration of a Firearm
9 (5320.9 ) – Application and Permit for Exportation of Firearms
10 (5320.10) – Application for Registration of Firearms Acquired
by Certain Governmental Entities
5320.20 – Application to Transport Interstate or to
Temporarily Export Certain National Firearms Act
(NFA) Firearms
5630.6A – Special Tax Stamp [for SO
T]
5630.7 – Special Tax Registration and Return: National
Firearms Act (NFA)


Additional info sources
One of my main sources of information is a magazine called Machine Gun News. It is quite good for sorting out the intricacies of the law, as well as info on guns, suppressors and other NFA stuff. Well worth a subscription, I think. Costs $34.95 for a 1 year subscription (12 issues) from, P.O. Box 459, Lake Hamilton AR 71951. Or call (501) 525-7514. They can take your MasterCard or Visa over the phone. They also put out a book called the “Machine Gun Dealer’s Bible”, by Dan Shea, for $64.95 plus $4 shipping.



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There is no tax on transfers to anyone of a weapon that is unserviceable. Making a weapon unserviceable means it is permanently altered so that it cannot work, and is not readily restorable. For example a gun can be made unserviceable by welding the chamber closed, and welding the barrel to the receiver or frame. An unserviceable weapon is sometimes called a DEWAT, for DE-activated WAr Trophy (see below).


Federal Firearms Licenses: Types, Fees, and Descriptions


Before the NFA was changed in 1968, as part of the Gun Control Act of 1968, one could register unregistered existing weapons, however it meant you were admitting to possessing an unregistered weapon. In fact the law required it, which was a reason the US Supreme Court used in gutting the registration scheme of the pre-68 NFA in Haynes v. US, 390 U.S. 85 (1968). (It violated the 5th amendment right against compelling self-incrimination.) However if there was no criminal intent to the possession (which tended to be demonstrated by attempting to register the weapon) then the Alcohol and Tobacco Tax Division of the Treasury Dept. would accept the application to transfer the weapon, or to register it. ATT generally sent an investigator to check out what was going on, and if deemed appropriate, to help the applicant fill out the Form 1. The Alcohol, Tobacco and Firearms Division of the IRS (created out of the ’68 GCA, it became the Bureau of Alcohol, Tobacco and Firearms on July 1, 1972) continued this practice until 1971, with the transferor instead of the transferee admitting to possessing an unregistered weapon, when applying to transfer it.


There is no tax on a transfer to a lawful heir from the owner’s estate. Lawful heir just means someone named in a will to get the weapons, or a person entitled to inherit under the applicable intestacy laws if there was no will, or the will did not apply. The heir must be able to own the weapon under state and federal laws. The heir will have to do all the other steps of a transfer to an individual. Unless the heir is a class 3 he may not inherit post-86 machine guns (and would also need the police demo letter, see below). ATF is supposedly now allowing non licensed heirs to inherit pre-86 sample guns, a change from past policy. A weapon to an heir may also be transferred interstate, if need be; the gun need not be transferred to a dealer in the heir’s state, if the deceased owner resided in another state.


Here is my attempt to list what state allows what in terms of NFA weapons. The “Y” indicates state law allows private individuals to own the weapon in question. Most of the “Y” states require the weapons be possessed in compliance with federal law to be legal under state law. Some of the “N” states may allow only police officers to possess them, or dealers, or neither. Basically if the privileged class was so narrow, by statute, I said “N”. In many states the class of folks able to own NFA weapons is narrow by practice (California), or because no law enforcement officers will sign the certification needed for a transfer to an individual. Some of the “N” states may also have grandfathered weapons, the “N” applies to a current transaction. Some “N” states may also allow unserviceable weapons. Some states may regulate one or more of these weapons as handguns.



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Owning or making an NFA weapon
It is illegal for anyone to have possession of an NFA weapon that is not registered to them in the NFA Registry. It is also not possible for anyone, except government entities, to register an existing NFA weapon that is not registered, except immediately after one is made by a class 2 NFA manufacturer. An individual otherwise able to own any gun under federal law can receive and own any NFA weapon (local law permitting, ATF cannot approve a transfer where federal, state or local law would be violated by the transferee possessing the weapon in question, see 26 USC sec. 5812(a)(6)) on a Form 4, “Application for Tax Paid Transfer and Registration of Firearm”. Non-FFL holders may only purchase an NFA weapon from a dealer or individual within their own state. If the weapon is located out of state it must be transferred to a class 3 dealer within the state, before transfer to the non FFL purchaser. C&R FFL holders (type 03) may purchase C&R NFA guns from out of state dealers and individuals. Type 01 FFL holders may purchase any fully transferrable (no dealer samples, see below) NFA weapon, from an out of state source. If the FFL holder is an individual he must submit fingerprints, photograph, and the law enforcement certification.

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Repairing NFA weapons
As it is illegal for anyone to have possession of an NFA firearm that is not registered to them, getting the guns repaired, or worked on, can be a hassle. There are two choices: if the gunsmith is in the same state as the registered owner the owner can take the gun in, and wait while it is worked on. If the owner cannot wait, the gun must be transferred to the gunsmith, on a Form 5, and returned to the owner by filing a Form 5 to transfer possession back to the owner. If one wishes to have an out-of-state gunsmith work on the gun, even if the owner can wait with the gun, the owner must either transfer it to the gunsmith, or file the form 5320.20 to move it interstate to the gunsmith. One need not be an SOT to have NFA weapons transferred to him for repair. One does need to have a type 01 FFL to work as a gunsmith though. NY, in a fit of benevolence, allows licensed gunsmiths there to receive machine guns for repair, when machine gun possession there is otherwise limited to the police, and manufacturers with government contracts. When submitting a Form 5 for repair one checks the “Other” box in item 1, type of transfer, writes in “repair” next to the box, and submits a letter detailing (generally, e.g. “The purpose of this transfer is to have the [weapon] refinished.”) what is to be done. The back of the form, with the certifications and photograph need not be completed. The turnaround time on Form 5′s for this purpose seems to be at least a month, or a minimum wait of two months, to transfer it to the ‘smith and back. There is no transfer tax.

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A violation of 18 USC sec. 922(o) of the GCA can also bring up to a ten year prison sentence, and or a $250,000 fine. Again, prison time is likely, even on a first offense.

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