Special (Occupational) Taxpayers (SOT) under the NFA are exempt from some of the making or transfer taxes. All SOT holders may transfer weapons between themselves tax free. However a transfer between an individual and a SOT will require the tax. And unless one has a class 2 SOT, there is a tax on making an NFA weapon, except for making by or on behalf of a government entity. Sole proprietor SOT’s need not get the law enforcement certification for any transfer, except DD’s (unless they have the appropriate FFL), even for their own personal collection, although in that case they should pay the $200 transfer tax. They also need not attach a photo to the transfer paperwork, nor submit fingerprints. The Crime Bill (9/14/94) now requires these things with FFL applications, and SOT applications, however, and ATF was requiring them even before that became law, since early 1994. If one plans to engage in business in NFA weapons, one needs to be a SOT, just as one needs the FFL if they plan to engage in the business with regular firearms or ammunition.

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# John Q. Public bought himself an AR-15 Accessories receiver in 1988 and put it in his safe. In April 1997, he decided to build it into a rifle. Was it a gun before The Date? No… so he has to build it into a POST-ban firearm.

NFA weapons are: machine guns, sound suppressors (a.k.a. silencers), short barreled shotguns, short barreled rifles, destructive devices and “any other weapons”. A machine gun is any gun that can fire more than one shot with a single pull of the trigger, or a receiver of a machine gun, or a combination of parts for assembling a machine gun, or a part or set of parts for converting a gun into a machine gun. A silencer is any device for muffling the gunshot of a portable firearm, or any part exclusively designed or intended for such a device (see discussion below). A short barreled shotgun is any shotgun (shoulder fired, smooth bore) with a barrel of less than 18″ or an overall length of less than 26″, or any weapon made from a shotgun falling into the same length parameters. A short barreled rifle is a rifle (shoulder fired, rifled bore) with a barrel length of less than 16″, or an overall length of less than 26″, or any weapon made from a rifle falling into the same length parameters (like a pistol made from a rifle). In measuring barrel length you do it from the closed breech to the muzzle, see 27 CFR sec. 179.11. To measure overall length do so along, “the distance between the extreme ends of the weapon measured along a line parallel to the center line of the bore.” 27 CFR sec. 179.11. On a folding stock weapon you measure with the stock extended, provided the stock is not readily detachable, and the weapon is meant to be fired from the shoulder. A destructive device (DD) is a explosive, incendiary or poison gas weapon, or any firearm with a bore over 1/2″, with exceptions for sporting shotguns, among other things (see discussion below). Any other weapons (AOW’s) are a number of things; smooth bore pistols, any pistol with more than one grip,(but see below) gadget type guns (cane gun, pen gun) and shoulder fired weapons with both rifled and smooth bore barrels between 12″ and 18″, that must be manually reloaded (see discussion below). These definitions are simplified, to see if a specific gun is a title 1 or 2 firearm one needs to refer to the specific definition under the statute(s), and possibly consult with the Technology Branch of ATF. There is also case law on the issue of whether a specific item falls into one of these categories.

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“Weaver Converta-Mount Systems for Remington 870, 1100 with Low Rings – See-Under Style”

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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SHORT BARRELED RIFLES

suffices for “license” for mg, si
or some expdd (bomb) despite AG
opinion reprinted in ATF Green Book;
no incendiary expdd; C&R sr, sg only)
MN Y N Y Y Y Y ? (C&R mg, sg only, registration required)
MO Y N Y Y Y N N (C&R mg, sr, sg only to non FFL holders,
C&R FFL holders any mg, sr, sg)
MS Y N Y Y Y Y Y
MT Y N Y Y Y N N (pistol cal. mg’s over .30 must be

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Al-Qaida Warns of New, Deadlier Attacks

Spec Ops Command Cancels New Rifle
In a surprising reversal that follows years of effort to design a one-of-a-kind commando rifle, the U.S. military’s Special Operations Command has abruptly decided to abandon the new SOCOM Combat Assault rifle — commonly known as the “SCAR” — in favor of previously-fielded carbines.

Mannyusa.com: Manny USA – Glock, 1911, AR-15 Gun Accessories …
MANNYUSA.COM – Site Location: Country/Flag: United States: City/Region/Zip Code: San Diego, CA 92103: Organization: dotCOM host: Internet Service Provider

Twenty Haqqani Killed in Afghan Raids

Coast Guard Says No Spill After Platform Fire
The Coast Guard is now saying there are no immediate signs of a spill from an oil platform fire in the Gulf of Mexico off the Louisiana coast. The Coast Guard initially reported an oil sheen a mile long and 100 feet wide had begun to spread from the site of the fire.

Type Fee Description
—- —— ——————————————–
01 $ 200 – Dealer, Including Pawnbroker, in Firearms Other than
/$90 Destructive Devices
02 – No longer used, was a Pawnbroker dealing in Firearms
other than Destructive Devices, eliminated by the
Brady law (1994).
03 $ 30 – Collector of Curios and Relics
04 – ? Either 4 or 5 was a dealer in ammunition,
eliminated by FOPA in 1986.
05 – ? No longer used.
06 $ 30 – Manufacturer of Ammunition for Firearms Other than
Ammunition for Destructive Devices or Armor Piercing
Ammunition
07 $ 150 – Manufacturer of Firearms other than Destructive
Devices
08 $ 150 – Importer of Firearms other than Destructive Devices
or Ammunition for Firearms other than Destructive
Devices, or Ammunition other than Armor Piercing
Ammunition
09 $3000 – Dealer in Destructive Devices
10 $3000 – Manufacturer of Destructive Devices, Ammunition for
Destructive Devices or Armor Piercing Ammunition
11 $3000 – Importer of Destructive Devices, Ammunition for
Destructive Devices or Armor Piercing Ammunition
20 $???? – Manufacturer of High Explosives [unconfirmed; see
February 1995 issue of Machine Gun News]

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Buffer Technologies FN/FAL Recoil Buffer

The FN/FAL Recoil Buffer fits in the rear of the upper receiver, preventing the bolt carrier from impacting the lower receiver. The Recoil Buffer fits in all Standard and Para rifle configurations, both metric and inch pattern. Installation takes less than a minute and can be done without any tools. It’s that easy.

Look at the lower receiver of any FN/FAL that has been shot just a few time. You will see an outline of the bolt carrier, where it has impacted the receiver. When you install a FN/FAL Recoil Buffer you will eliminate any contact of the bolt carrier with the lower receiver.

With the FN/FAL Recoil Buffer installed you’ll have less felt recoil, more muzzle stability, less action noise, and extend the service of your weapon, not to mention the peace of mind that comes from protecting your investment while you’re enjoying it.

aimpoint m4s

This new sight from Aimpoint and the M4 are truly what I have been waiting for. I have had an Aimpoint CompM3 (2 MOA) for a good while now with a couple of thousand rounds downrange on that one. The only thing that I thought that Aimpoint could do with the CompM3 was get a red dot that could take a AA battery. I have to travel to another town just to find the D1/3 N / 2L76 batteries that it takes, but hey it still gets 50,000 hrs on that battery, and I grabbed 3 more batteries a few months ago. Well the M3 has the ACET (Advanced Circuit Efficiency Technology) and the new CompM4 / CompM4s has the super-ACET technology that gives 80,000 on a good AA battery, which is at 8 continuous years. I also like the way Aimpoint has came up with their unique sight and keyed to base system. I dismantled my first M68 CCO (M4 / M4s) that was already keyed onto a Aimpoint QRP 2 mount. The reason I did that was because it came with a combo package deal with a LaRue Tactical (med -1.535 inch / for NV) QD mount. Which, in my opinion is a very damn good mount, as are all of my other LT sight mounts. My second Aimpoint M4s purchase was also one of the special edition kits, but minus any other mount, as I am going to give this QRP 2 a try since I have two now. The special edition kits come with the Aimpoint QRP 2 mount, the killflash filter and the bikini lens covers. See below for “How it looks to open a stock M4s Special Edition” pictures and some larger views.

I chose the M4s sight over the M4 basically because I want my top area of my sight cleared away, and the M4s does just that. It just lowers the battery compartment to the lower right, instead of it being all up on the top, looking to me like a cigar tube deal