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Bureau of Alcohol, Tobacco, Firearms and Explosives

Is it necessary to send notification to ATF and receive acknowledgement that the SBR or SBS has been removed from the purview of the NFA before it may be sold as a GCA firearm?

There is no requirement for the possessor of a registered NFA firearm to notify ATF that the firearm has been removed from the purview of the NFA. However, ATF recommends the possessor notify the NFA Branch of such changes in writing so that the possessor is not mistakenly identified as the owner if the firearm is later used in a crime. If, at the time of transfer, the firearm does not meet the definition of a SBR, it should be transferred without filing the NFA transfer application and without payment of the transfer tax.