NFA Firearms Trust
Frequently Asked Questions

NFA Gun Trust - Service NFA Gun Trust - Kit

For answers to any of the following questions, see ATF National Firearms Act FAQ

  • The types of firearms that must be registered in the National Firearm Registration and Transfer Record are defined in the NFA and 27 CFR, Part 479. What are some examples? See ATF FAQ

  • How can an individual legally acquire NFA firearms? See ATF FAQ

  • How do I identify myself or my company when completing a National Firearms Act application? See ATF FAQ

  • What is the tax on making an NFA firearm? See ATF FAQ

  • How is this tax paid? See ATF FAQ

  • What is an unserviceable firearm? See ATF FAQ

  • What happens when a State acquires an unregistered NFA firearm through seizure or abandonment? See ATF FAQ

  • May a private citizen who owns an NFA firearm which is not registered have the firearm registered? See ATF FAQ

  • What can happen to someone who has an NFA firearm which is not registered to him? See ATF FAQ

  • What should a person do if he or she comes into possession of an unregistered NFA firearm? See ATF FAQ

  • Are there any exemptions from the making or transfer tax provisions of the NFA? ATF FAQ

  • How does a person qualify to import, manufacture, or deal in NFA firearms? ATF FAQ

  • When must firearms special (occupational) taxes be paid and how much are the taxes? ATF FAQ

  • Does a single special (occupational) tax payment entitle a person or firm to import and manufacture firearms? ATF FAQ

  • May a licensed collector obtain NFA firearms in interstate commerce? ATF FAQ

  • What are the required transfer procedures for an individual who is not qualified as a manufacturer, importer, or dealer of NFA firearms? ATF FAQ

  • How does an individual obtain authorization to make an NFA firearm? ATF FAQ

  • Are parts which would convert a firearm into an NFA firearm subject to registration? ATF FAQ

  • What law enforcement officials' certifications on an application to transfer or make an NFA weapon are acceptable to ATF? ATF FAQ

  • Is the chief law enforcement officer required to sign the law enforcement certification on ATF Form 1 or ATF Form 4? ATF FAQ

  • If the chief law enforcement official whose jurisdiction includes the proposed transferee's residence refuses to sign the "law enforcement certification," will the signature of an official in another jurisdiction be acceptable? ATF FAQ

  • Does the registered owner of a destructive device, machine gun, short-barreled shotgun, or short-barreled rifle need authorization to lawfully transport such items interstate? ATF FAQ

  • If an individual is changing his or her State of residence and the individual's application to transport the NFA firearm cannot be approved because of a prohibition in the new State, what options does a lawful possessor have? ATF FAQ

  • May a transferor submit an application to transfer an NFA firearm prior to the date on which the transferor receives the weapon? ATF FAQ

  • If a person has a pistol and an attachable shoulder stock, does this constitute possession of an NFA firearm?

  • Does the owner of a registered NFA firearm have to have any evidence to show it is registered lawfully to him or her? ATF FAQ

  • What is the status of unloaded or dummy grenades, artillery shell casings, and similar devices?

  • Are muzzle loading cannons classified as destructive devices? ATF FAQ

  • Are grenade and rocket launcher attachments destructive devices? ATF FAQ

  • What is a "conversion kit?" ATF FAQ

  • Are Paintball and/or Air gun Sound Suppressers NFA firearms? ATF FAQ

  • Which agency collects the special (occupational) tax from persons who wish to import, manufacture or deal in National Firearms Act (NFA) firearms? ATF FAQ

  • Who is liable for the tax? ATF FAQ

  • How is the special tax paid? ATF FAQ

  • When is the special tax due? ATF FAQ

  • What are the classes of special tax and the rates? ATF FAQ

  • What do I get to show I paid the special tax? ATF FAQ

  • Does payment of the tax qualify me to import, manufacture, or deal in NFA firearms? ATF FAQ

  • Does a single payment entitle a person to import and manufacture NFA firearms? ATF FAQ

  • Do I need an Employer Identification Number and, if so, how do I get one? ATF FAQ

  • What if I change my business structure? ATF FAQ

  • Can I use a trade name?   ATF FAQ

  • What if I change my address during the tax year? ATF FAQ

  • How do I claim a refund of special tax paid? ATF FAQ

  • What is the process for renewing the tax payment for the next Tax Year? ATF FAQ

  • If I discontinue business as an importer, manufacturer, or dealer in NFA firearms must I dispose of my inventory of NFA firearms? ATF FAQ