Armory Sponsor
Posted: 1/23/2009 5:07:40 AM EDT
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I need some advice.
A few weeks ago I received my approved tax stamps to build 2 AK SBRs. I have all the parts, but have not yet engraved the receivers. Well, due to this economy, I got laid off and I may have to move to another town for a new job. Here are at least some of my options: 1. Hurry up and engrave then build the two kits with current address, then may be sell one. This will take about 2 months, mostly due to engraving. 2. Keep the kits un-assembled until I find another job, then engrave & build. If I am in a new city, I wonder which city I should engrave. 3. Sell at least one kit and just eat the $200 tax stamp and notify NFA to remove the item from their registration. Other ideas? |
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If you just received the Form 1s a few weeks ago and you have not yet assembled the SBRs, you may be able to get a refund of the $200 tax fees from ATF. Call your examiner and discuss it.
BATFE's policy has been that if the NFA item has never been built, and the Form 1 was approved within the last few months, they will refund the $$$ and change the NFA Registry to reflect that the application was withdrawn prior to the act of making. I haven't seen this come up in awhile, which is why I suggest you call NFA Branch first to make sure the policy is still in effect. You will probably need to follow up with a written letter ... and it often takes up to a year before they actually mail you the refund check. But it may be your best route. |
| For now, I think I will sit on the kit, since I've already gone thru the approval process. However, if I move from 'Smithtown' (where originally approved) to 'Jonestown' (where finally built), I still wonder which town to put as my address. Yes, I would have to file a change of address form. I suppose it would be cleanest and most traceable if I just used 'Smithtown'. |
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If you want to keep them as SBRs, then you need to engrave them with the location info you registered them with. Per ATF reg, you must have them engraved when they are registered. As for the 'making', I've always viewed it as 'made' the day I get the paperwork back. Sitting on registered but unengraved receivers is not kosher.
Once they are registered, you have the tax stamp in hand, and they are engraved, you're good to go. |
Armory Sponsor