National Firearms Act (NFA)- Special Occupational Taxes (SOT) (ATF Form 5630.7, ATF Form 5630.5R, and ATF Form 5630.5RC) (OMB Number 1140-0090)

The Paperwork Reduction Act of 1995 requires agencies to publish proposed information collections in the Federal Register for public comment before an agency can use the process (generally a form) to collect information from the public. As required by the Paperwork Reduction Act, this notice provides 60 days for public comment on the extension without change of a currently approved collection. The proposed information collection requires that all new business owners who are subject to the Special Occupational Tax (SOT) under the National Firearms Act (NFA) complete the Special Tax Registration and Return National Firearms Act (NFA)-ATF Form 5630.7. Current taxpayers will receive prepopulated printed copies of both the NFA Special Tax Renewal Registration and Renewal-ATF Form 5630.5R and the NFA Special Tax Location Registration Listing-ATF Form 5630.5RC, so they can validate/correct their information and remit the required payment for the applicable tax year.