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NFA/CLASS 3

 NFA weapons are sometimes called Class 3 weapons because a Class 3 SOT (Special Occupational Taxpayer) is needed to buy and sell these kinds of firearms. A specially licensed FFL (Federal Firearms License) dealer is the only business that you can work with to get these kinds of weapons. 

 

Which firearms are regulated under the NFA?

The following weapons are regulated under the National Firearms Act (NFA):

  1. A shotgun having a barrel or barrels of less than 18 inches in length;
  2. A weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length;
  3. A rifle having a barrel or barrels of less than 16 inches in length;
  4. A weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length;
  5. Any other weapon, as defined in subsection (e);
  6. A machinegun;
  7. Any silencer (as defined in section 921 of title 18, United States Code); and
  8. A destructive device.

 

What is the tax on the transfer of an NFA firearm?

The tax is $200 for the transfer of any firearm except a firearm classified as an “any other weapon” which is $5.

An unserviceable firearm may be transferred as a curio or ornament without payment of the transfer tax.

[26 U.S.C. 5811, 5852(e) and 5845(h); 27 CFR 479.11, 479.82 and 479.91]

 

Does the possessor of an NFA firearm have to show proof of registration?

Yes. The approved application received from ATF serves as evidence of registration of the NFA firearm. This document must be made available upon request of any ATF officer. It is suggested that a photocopy of the approved application be carried by the possessor when the weapon is being transported.

[26 U.S.C. 5841(e); 27 CFR 479.101]

 

When completing a Form 4 as an individual, you will need:

1. THREE completed and signed Form 4s. TWO copies will be sent off to the ATF (they will keep one copy and send the second copy back with your approval and tax stamp). The remaining ONE copy will be sent to the CLEO (Chief Law Enforcement Officer) in your city/county.

2. TWO fingerprint cards. These can be completed at Duceys Guns & Ammo LLC

3. TWO passport sized photos (2" x 2" inch).

4. ONE check or money order made out to the BATFE in the amount of $200.00 dollars ($5.00 for
AOWs).

You will need the above for EACH NFA item that your purchase, even if you are purchasing multiple items at once.

 

When completing a Form 4 under a trust or corporation, you will need:

1. THREE completed and signed Form 4s. TWO copies will be sent off to the ATF (they will keep one copy and send the second copy back with your approval and tax stamp). The remaining ONE copy will be sent to the CLEO (Chief Law Enforcement Officer) in your city/county.

2. TWO Responsible Person forms (ATF Form 5320.23) for EACH responsible person on your trust/corporation. One copy is sent to the ATF and the other copy is sent to each responsible person's CLEO.
3. ONE copy of the trust/articles of incorporation.

4. TWO fingerprint cards for EACH responsible person on the trust/corporation.

5. ONE passport sized photos (2" x 2" inch) for EACH responsible person on the trust/corporation.

6. ONE check or money order made out to the BATFE in the amount of $200.00 dollars ($5.00 for AOWs).

You will need the above for EACH NFA item that your purchase, even if you are purchasing multiple items at once.

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