National Firearms Act (NFA)

Answers to some common questions related to what is the Nation Firearms Act (NFA) including the definition, clarification and application of the Act, as well as which form(s) to use in order to apply for a tax stamp.

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

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

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

How is this tax paid?

What is the tax on making an NFA firearm?

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

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

How can a person legally obtain NFA firearms?

What should a State do when an unregistered NFA firearm is acquired through forfeiture or abandonment?

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?

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