No, you are not allowed to report before the calendar year ends unless you have permanently discontinued business, in which case you have no later than 30 days following the end of business to report.
- You manufactured 2 firearms in July 2011 and sell only 1 of them in September 2011.
- You decide to send in your 2011 report on December 15, 2011, but sell the last firearm on December 31, 2011. Your report would be inaccurate due to premature filing.
- You go out of business on July 1, 2011 and turn in a final report on July 11, 2011, within the 30-day deadline. In this case, your report will be accepted because it is the last report to be filed under your license.