About Class III Devices and the National Firearms Act
A short informative
http://www.atf.gov/firearms/nfa/
The National Firearms Act was written in 1934 (and has been modified since) to regulate the sale and manufacture of firearms. The Act also imposes taxes on certain types of firearms called NFA weapons: short barreled rifles, short barreled shotguns, suppressors, destructive devices, and machine guns.
What is the tax stamp?A document proving that you have paid the required $200 tax to own an NFA firearm or device. This must stay with the firearm or device at all times.
How do I obtain a tax stamp? By filling out the application and submitting it with your $200 payment to the BATFE. You must also submit fingerprint cards.
Can I take an NFA firearm or device out of state? Approval must be obtained in writing from the BATFE (typically ATF form 5320.20) before the firearm or device is transported.
My CLEO won’t sign the application can someone else sign? Rules recently changed and the application no longer requires CLEO signature. Instead the applicant acknowledges that a copy of the application has been sent to the local CLEO.
How much does it cost? The tax stamp is $200 for each NFA firearm or device (a short barreled rifle with a suppressor requires two tax stamps). There are other minimal costs such as postage (priority signature required postage is recommended) and fingerprints that are not included with the purchase of an NFA firearm or device.
How long do I have to wait? It may be over 12 months after the application is submitted before the tax stamp arrives. The long wait time is a result of backlogs in the approval process.
Can Dixie Triggers sell me an NFA firearm or device? Yes. All sale costs must be paid up front. We can help you through the application process but it is up to you to complete it. After you have received the tax stamp we will finalize the sale. If for any reason your application is denied Dixie Triggers will refund the cost of the firearm or device minus a restocking fee.
Definitions:
Short barreled rifles (SBR): Any rifle having a barrel shorter than 16” or overall length less than 26”. Pistols with a buttstock attached are considered SBRs.
Short barreled shotguns (SBS): Any shotgun having a barrel shorter than 18” or overall length shorter than 26”.
Suppressors: Also called a silencer, it is a device designed to silence, muffle, or diminish the report of a firearm. The BATFE says this also includes the components to assemble a suppressor (baffles, tube, or other pieces). The BATFE also says their definition does not allow anyone possessing a tax stamp for a suppressor to have in their possession replacement parts for a suppressor.
Machine Gun: Any firearm that can fire more than once by a single pull of the trigger or any part or group of parts that is designed to allow an existing gun to fire more than once by a single pull of the trigger. Examples include three shot burst firearms, full auto sears, lightning links, full auto conversion kits, and drop in auto sears. The only machine guns that are allowed for civilian ownership must have been registered as machine guns with the ATF before May of 1986.