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National Firearms Act (NFA)—Special Occupational Taxes (SOT)

Action

30-day notice

Purpose

ATF has been collecting Special Occupational Taxes (SOT) under the National Firearms Act (NFA) (Title 26, U.S.C. Chapter 53). Firearms dealers, manufacturers, and importers must pay this tax in order to conduct multiple transfers of specified weapons (such as machine guns) within the tax year. The Information Collection (IC) OMB 1140–0090 is being revised due to the removal of the previously corresponding ATF Forms 5630.5R and 5630.5RC. These forms will no longer be required going forward. ATF Form 5630.7 will be the only form necessary to fulfill the requirement for this IC.