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Posted: 7/21/2014 1:53:52 PM EDT
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Received an email at 2:00 PM saying they've added Form Two 5320.2 to the eFile system. |
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Quoted:
What exactly is a form 2 used for? Rather than explain, ammoseek has a good explanation of the forms. For reference...the Form 2 is the exception to the rule for a Form 1. The SOT doesn't have to get permission to build the weapon first, but must submit the F2 by the end of the next business day. Form 1, Application to Make and Register a Firearm ATF Form 1 (5320.1) is used by any person seeking to make and register an NFA firearm to apply for the required permission to make and register it and to pay the required making tax. The NFA firearm can not be made until the Form 1 is approved. The exception to this requirement is that a federally licensed manufacturer who has paid the special (occupational) tax (SOT) to manufacture NFA firearms does not need prior permission in order to manufacture. However, the manufacturer must file ATF Form 2 as described below. If the applicant is an individual person, the application must include the applicant’s fingerprints, photographs, and the completed Law Enforcement Certificate. Form 2, Notice of Firearms Manufactured or Imported ATF Form 2 (5320.2) is used by a federally licensed manufacturer (who has paid the SOT) to manufacture NFA firearms and to register any the licensee has manufactured. A manufacturer must submit the Form 2 by the close of the next business day after each firearm is manufactured. ATF Form 2 is also used by a federally licensed importer who has paid the SOT to import NFA firearms after receiving an approved ATF Form 6 permit. The importer must submit the Form 2 within 15 days of the release of the NFA firearms from Customs custody.. Read more: http://www.ammoland.com/2009/12/national-firearms-act-forms-and-their-use/#ixzz38AGByCia Under Creative Commons License: Attribution |
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