Monthly Archives: August 2010

26 USC sec. 5845(c) “The term ‘rifle’ means a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned or made or remade to use the energy of an explosive in … Continue reading →

AMNESTIES FOR UNREGISTERED NFA WEAPONS – AmeriGlow Glock Sights Tritium Sight – Pro Series Night Sights Rear extends to end of slide (Increased sight radius) Undercut rear face to reduce glare Extra-wide rear notch (.180) Smooth low profile design Style:Pro … Continue reading →

The NFA law also defines “rifle”: – AR 15 Sights and form Aimpoint, Eotech & Trijicon – Elcan: Just … Transporting NFA firearms In terms of moving the weapons around, the following applies. If you are transporting the weapons within … Continue reading →

Tax exemptions Law enforcement, states, and local governments are totally exempt from the making and transfer (either to or from) taxes, but must comply with the registration requirements. While the NFA only specifically provides that there is no transfer tax … Continue reading →

Thus the question to be answered in deciding if a weapon is an AOW would be, does it fit into any of the three categories below: – AmeriGlo Rear H&K Sight Installer Tool for USP Full and Compact HTool 5: … Continue reading →

* 1) Is the weapon both not a pistol or revolver, and capable of being concealed on the person? * 2) Or is it a smooth bore pistol or revolver? Examples of this include the H&R Handy-Gun, or Ithaca Auto-Burglar … Continue reading →

As to one who is neither a FFL nor SOT, but only owns weapons regulated under the National Firearms Act, the law seems clear, but practice is a little murky. ATF may only compel you to show an agent upon … Continue reading →

A Class 2 SOT can make, tax free, machine guns, silencers, short rifles, short shotguns or AOWs. A class 2 can also have weapons transferred to him tax free, by other SOT’s. He also has to have a type 07 … Continue reading →

Machine guns are also treated differently. In 1986, as part of the Firearm Owners’ Protection Act (FOPA), Congress prohibited individuals from owning machine guns, and made it an affirmative defense that the machine gun was registered before the act took … Continue reading →

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 … Continue reading →