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Frequently Asked Questions
National Firearms Act (NFA) — Firearms
Q: The types of firearms that must be registered in the National Firearm Registration and Transfer Record are defined in the NFA and 27 CFR, Part 479. What are some examples?
Some examples of the types of firearms that must be registered are:
Machine guns;
The frames or receivers of machine guns;
Any combination of parts designed and intended for use in converting weapons into machine guns;
Any part designed and intended solely and exclusively for converting a weapon into a machine gun;
Any combination of parts from which a machine gun can be assembled if the parts are in the possession or under the control of a person;
Silencers and any part designed and intended for fabricating a silencer;
Short-barreled rifles;
Short-barreled shotguns;
Destructive devices; and,
“Any other weapon.”
A few examples of destructive devices are:
Molotov cocktails;
Anti-tank guns (over caliber .50);
Bazookas; and,
Mortars.
A few examples of “any other weapon” are:
H&R Handyguns;
Ithaca Auto-Burglar guns;
Cane guns; and,
Gadget-type firearms and “pen” guns which fire a projectile by the action of an explosive.
[26 U.S.C. 5845]
Q: How can an individual legally acquire NFA firearms?
Basically, there are 2 ways that an individual (who is not prohibited by Federal, State, or local law from receiving or possessing firearms) may legally acquire NFA firearms:
By transfer after approval by ATF of a registered weapon from its lawful owner residing in the same State as the transferee.
By obtaining prior approval from ATF to make NFA firearms.
[27 CFR 479.62-66 and 479.84-86]
Q: What is the tax on making an NFA firearm?
The tax is $200 for making any NFA firearm, including “any other weapon.”
Q: How is this tax paid?
A money order or check made payable to the Bureau of ATF together with the application forms are to be mailed to the Bureau of ATF, NFA Branch.
Q: How do I identify myself or my company when completing a National Firearms Act application?
When completing an NFA application as a licensee under the Gun Control Act of 1968, the license name and trade name used, if any, must be consistent with what is shown on your Federal Firearms License (FFL). The license name and trade name also must match what is shown on your Special Occupational Tax (SOT) stamp, if any. When a business changes or adds trade names, notification should be made to both the National Firearms Act (NFA) Branch (for SOT purposes) and the Federal Firearms Licensing Center (for FFL purposes).
If a licensee utilizes a trade name, either the trade name or both the trade name and licensee name must be shown on the NFA application. If a licensee does not utilize a trade name, the business should be identified on an NFA application by the name under which the FFL is held. Applications submitted to the NFA branch not in conformity with this policy may be returned for correction.
When completing an NFA application as an unlicensed legal entity (i.e., trust, corporation, LLC , partnership), an applicant should identify itself using the full name of the legal entity. If completing an NFA application as un unlicensed person you should identify yourself on the application using both your first and last names.
Applicants lacking FFLs and/or tax stamps held by the same person or legal entity may not be eligible to have their NFA applications approved without first meeting the eligibility requirements applicable under the law.