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6/13/2014 6:45:27 PM EDT
First off, I'm not sure if this is the correct place for this question since it is technically about AOW's, but with the recent changes, or clarification of previous rulings, I am incorrect in believing that you can simply add a VFG to your pistol after obtaining a $5 tax stamp and enduring the wait process?

I've searched through the interwebs and haven't been able to find any explicit information on registering a AOW. Do you simply use the Form 4 and check the $5 box instead of the $200. Does anyone have any experience with the process?

Other than the long wait time I'm don't see a downside to submitting a stamp for all my pistol lowers. I'm assuming that the lower would then be registered to my trust so selling/transferring may be a potential issue but if you remove the VFG is it still a AOW?

Sorry if this has already been beat to death but I haven't been able to find any solid information out there.
6/13/2014 7:13:34 PM EDT
[#1]
Making a NFA weapon is $200 tax, trasnfering a NFA weapon is $200 UNLESS its an AOW then it's $5 transfer tax. The catch is it needs to already be made to transfer it. SO in your example you wanted to add a vertical grip to a pistol, you'd need to have a licensed manufacturer ( SOT/ Class whatever NFA manufacturer) take your pistol, log it in, file a form 5 ( tax exempt registration) and then you'd fill out a form 4 ( $5 transfer) and it would remain in the manufacturers possession until you have an approval.

AOWs can't have stocks,   if your pistol is over 26" OAL  you can have a vert grip on it without dealing with the NFA and taxes.
Until you remove an item from the NFA registry, its an AOW/SBR/SBS etc. Removing the features that make it a AOW/SBR/SBS dont change its legal status, and therefore they aren't easily sellable.
6/13/2014 8:01:16 PM EDT
[#2]
Quote History
Quoted:
Making a NFA weapon is $200 tax, trasnfering a NFA weapon is $200 UNLESS its an AOW then it's $5 transfer tax. The catch is it needs to already be made to transfer it. SO in your example you wanted to add a vertical grip to a pistol, you'd need to have a licensed manufacturer ( SOT/ Class whatever NFA manufacturer) take your pistol, log it in, file a form 5 ( tax exempt registration) and then you'd fill out a form 4 ( $5 transfer) and it would remain in the manufacturers possession until you have an approval.

AOWs can't have stocks,   if your pistol is over 26" OAL  you can have a vert grip on it without dealing with the NFA and taxes.
Until you remove an item from the NFA registry, its an AOW/SBR/SBS etc. Removing the features that make it a AOW/SBR/SBS dont change its legal status, and therefore they aren't easily sellable.
View Quote


Thanks for the clarification.
6/14/2014 2:09:06 AM EDT
[#3]
Quote History
Quoted:
Making a NFA weapon is $200 tax, trasnfering a NFA weapon is $200 UNLESS its an AOW then it's $5 transfer tax. The catch is it needs to already be made to transfer it. SO in your example you wanted to add a vertical grip to a pistol, you'd need to have a licensed manufacturer ( SOT/ Class whatever NFA manufacturer) take your pistol, log it in, file a form 5 ( tax exempt registration) and then you'd fill out a form 4 ( $5 transfer) and it would remain in the manufacturers possession until you have an approval.

AOWs can't have stocks,   if your pistol is over 26" OAL  you can have a vert grip on it without dealing with the NFA and taxes.
Until you remove an item from the NFA registry, its an AOW/SBR/SBS etc. Removing the features that make it a AOW/SBR/SBS dont change its legal status, and therefore they aren't easily sellable.
View Quote


Not quite true. Removing the features that make a firearm an SBR/SBS DO change its' legal status. It will still be on the registry, and the maker of the SBR/SBS can switch back and forth, but while not configured as an SBR/SBS, the firearm is not under the purview of NFA. The firearm may be transported interstate without needing an 5320.20 form filed, or sold as a standard, non-NFA firearm. Once sold, it loses its' SBR/SBS status. The new owner would need to submit new paperwork  if he/she desired to make it into an SBR/SBS again.

Not sure how this would apply to an AOW, however.
6/14/2014 2:12:24 AM EDT
[#4]
Form 5 is tax exempt transfer.  Form 2 is notification of manufacture.  Regardless, it would still come back to you on a Form 4.
6/14/2014 3:04:45 AM EDT
[#5]
The whole $200 make,  $5 transfer has always seemed like the pinnacle of stupidity to me. I can understand a reduced transfer rate but why not reduce the make rate as well.
6/14/2014 9:18:46 AM EDT
[#6]
Quote History
Quoted:


Not quite true. Removing the features that make a firearm an SBR/SBS DO change its' legal status. It will still be on the registry, and the maker of the SBR/SBS can switch back and forth, but while not configured as an SBR/SBS, the firearm is not under the purview of NFA. The firearm may be transported interstate without needing an 5320.20 form filed, or sold as a standard, non-NFA firearm. Once sold, it loses its' SBR/SBS status. The new owner would need to submit new paperwork  if he/she desired to make it into an SBR/SBS again.

Not sure how this would apply to an AOW, however.
View Quote View All Quotes
View All Quotes
Quote History
Quoted:


Not quite true. Removing the features that make a firearm an SBR/SBS DO change its' legal status. It will still be on the registry, and the maker of the SBR/SBS can switch back and forth, but while not configured as an SBR/SBS, the firearm is not under the purview of NFA. The firearm may be transported interstate without needing an 5320.20 form filed, or sold as a standard, non-NFA firearm. Once sold, it loses its' SBR/SBS status. The new owner would need to submit new paperwork  if he/she desired to make it into an SBR/SBS again.

Not sure how this would apply to an AOW, however.


Until it's removed from the NFA registry, it cannot be sold as a nonNFA, Title 1 weapon correct?


Quoted:
Form 5 is tax exempt transfer.  Form 2 is notification of manufacture.  Regardless, it would still come back to you on a Form 4.


I couldn't recall which was which  (however numerically it makes more sense that a Form 2 is a tax exempt manufacture and Form 5 is tax exempt transfer) and choose poorly. Thanks for the clarification,  

Quoted:
The whole $200 make,  $5 transfer has always seemed like the pinnacle of stupidity to me. I can understand a reduced transfer rate but why not reduce the make rate as well.


If the purpose of the NFA was to eliminate or restrict the possession of weapons through a punitive tax, it makes sense. $200 was a lot of money in '34 and  it dramaticlly reduced the number of newly manufactured NFA weapons in the public's hands, at least those on paper.
6/14/2014 10:32:03 AM EDT
[#7]
Quote History
Quoted:


Until it's removed from the NFA registry, it cannot be sold as a nonNFA, Title 1 weapon correct?




I couldn't recall which was which  (however numerically it makes more sense that a Form 2 is a tax exempt manufacture and Form 5 is tax exempt transfer) and choose poorly. Thanks for the clarification,  



If the purpose of the NFA was to eliminate or restrict the possession of weapons through a punitive tax, it makes sense. $200 was alot of money in '34 and  it dramaticlly reduced the number of newly manufactured NFA weapons in the public's hands, at least those on paper.
View Quote View All Quotes
View All Quotes
Quote History
Quoted:
Quoted:


Not quite true. Removing the features that make a firearm an SBR/SBS DO change its' legal status. It will still be on the registry, and the maker of the SBR/SBS can switch back and forth, but while not configured as an SBR/SBS, the firearm is not under the purview of NFA. The firearm may be transported interstate without needing an 5320.20 form filed, or sold as a standard, non-NFA firearm. Once sold, it loses its' SBR/SBS status. The new owner would need to submit new paperwork  if he/she desired to make it into an SBR/SBS again.

Not sure how this would apply to an AOW, however.


Until it's removed from the NFA registry, it cannot be sold as a nonNFA, Title 1 weapon correct?


Quoted:
Form 5 is tax exempt transfer.  Form 2 is notification of manufacture.  Regardless, it would still come back to you on a Form 4.


I couldn't recall which was which  (however numerically it makes more sense that a Form 2 is a tax exempt manufacture and Form 5 is tax exempt transfer) and choose poorly. Thanks for the clarification,  

Quoted:
The whole $200 make,  $5 transfer has always seemed like the pinnacle of stupidity to me. I can understand a reduced transfer rate but why not reduce the make rate as well.


If the purpose of the NFA was to eliminate or restrict the possession of weapons through a punitive tax, it makes sense. $200 was alot of money in '34 and  it dramaticlly reduced the number of newly manufactured NFA weapons in the public's hands, at least those on paper.


From page 21 of the ATF National Firearms Act Handbook (atf-p-5320.8):

"Firearms, except machineguns and silencers, that are subject to the NFA fall within the various definitions due to specific features. If the particular feature that causes a firearm to be regulated by the NFA is eliminated or modified, the resulting weapon is no longer an NFA weapon.

For example, a shotgun with a barrel length of 15 inches is an NFA weapon. If the 15- inch barrel is removed and disposed of, the remaining firearm is not subject to the NFA because it has no barrel. Likewise, if the 15 inch barrel is modified by permanently attaching an extension such that the barrel length is at least 18 inches and the overall length of the weapon is at least 26 inches, the modified firearm is not subject to the NFA. NOTE: an acceptable method for permanently installing a barrel extension is by gas or electric steel seam welding or the use of high temperature silver solder having a flow point of 1100 degrees Fahrenheit."
6/14/2014 2:16:49 PM EDT
[#8]
Quote History
Quoted:
....

Until it's removed from the NFA registry, it cannot be sold as a nonNFA, Title 1 weapon correct?

.
View Quote


Not correct. See JoeK's response.

There is no requirement to have it removed from registry to transfer in non-NFA configuration,   just "strong suggestion" to do so.

- OS
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