So I have a bit of a complex issue I have never had to deal with, and hopefully never have to deal with again.  But I am hoping someone has some insight.  Basically what I am looking at per the request of the PD is doing a TAX PAID transfer to them for 3 SBR's.  I will explain the situation.

I did 3 SBR conversions for a police department and got the transfer started on an E-form 5.  It all seemed pretty cut and dry until I got a response a little while later saying the department was lacking credentials.  The problem is the department is called a tribal police department.  The way I understand it they are an actual police department, they are just labeled tribal, but still they are not being recognized as a government entity, even though when I filled out the form 5 and put in the ORI number, all of the departments information came up and was correct.  Basically because of this the ATF wants proof that that they have someone deputized with the department of Indian affairs which they do not.  So right now the transfer is on hold until this gets straightened out.  The department has provided other credentials proving their status and the state laws proving they are legit but that is still not making them happy.  The sad part is the department already has NFA items on the books so all of this makes no sense.

So now they are looking at just paying the tax on the items which is what this all seems to be about.  Assuming each rifle now has to go on its own form 4 to the department, would the transferee actually be the department?  Is this route even possible?  And yes, I have been in contact with the ATF on this process.  My email has not been returned, and my phone call has not been answered like I was told.  I am not too surprised.


Any ideas?


I did discuss the possibility of getting the proper deputization with my contact at the department but I have no idea where they even went with that.


Any ideas guys?

That's interesting. I don't know much about tribal agencies, but if they have arrest powers and enforcement authority of the local government, then ATF should've allowed the Form 5. Are their officers not sworn? Did their previous NFA items transfer on Form 5's?


Anyway, if they want to pay the taxes then go with the Form 4's I guess, but only if you're sure the eForm 5 is over and done with. If the agency is doing the buying, then the agency is the transferee.




Something tells me there's a deeper-rooted issue between the agency and ATF, unless an employee at either place is seriously confused and/or misinformed.


 

You might get better answers in the Class III section.

Look here:  https://www.atf.gov/rules-and-regulations/nfa-transfers-tribal-police-departments

Good find! Looks like that's the answer.

Logically, it makes sense. According to treaties, the tribes are separate Nations. As such, they are not entities of the United States. The GCA and NFA allow for tax free transfers to agencies of the Federal or State governments, or subdivisions of them (city police, county sheriffs, etc). If they aren't political subdivisions of the U.S., they aren't included in the exemptions. By having their officers deputized under the Bureau of Indian Affairs, however, those officers are allowed to exercise the authority of the U.S. government and the exemptions will apply, but only so long as those officers are still employed by the tribal police AND deputized by BIA.

We have been through everything back and forth and it all comes down to the tribal title.  The way I understand it though, the tribal part is only a name.  They are a regular department with sworn officers.  I don't want to use the incorrect term but I almost want to say that they are contracted by the tribe if that makes sense.  So maybe that disqualifies them, I have no idea.  We briefly discussed what it would take to have one of their officers deputized with the department of Indian affairs but it hasn't been brought up since.  Basically the form 5 is just sitting their waiting for this info, even with all of their other credentials uploaded.  It seems if they can provide it, or convince the ATF of their status, the approval at this point would be swift.

The one thing that I keep bringing up is the fact that they have an OIR number.  Would they not have that if they were in fact not an actual government entity?  I have no idea.  I don't know if I had mentioned it, but when filling out the E-form 5 all of the departments info comes up automatically and correct when I put that number in.  I wouldn't think that would be the case if they were not a government entity of some sort.  I don't know, its just been a pain in the ass, and the rifles are starting to take up too much space in the safe.

They can have a ORI just by being a law enforcement agency. That merely identifies them as an origin for fiingerprint and arrest record generation. Since the local government they serve is that of the tribe, they are not a department of the U.S.



"Native American tribes and their police departments are not part of, or agencies of, the United States government, or of a State government or a political subdivision of a State. Therefore, tribal police departments generally do not qualify for the exemption from payment of the transfer tax for NFA firearms, are not eligible to receive firearms interstate, and can not possess a ‘post-1986’ machinegun."






So unless they want to BIA deputize at least one member, they should pay the tax(es) and use Form 4 transfer.



 
 

It may be worth asking around just once more to see if they have any members deputized under a federal task force. At my agency, we have deputies that do part-time service on US Marshal, Secret Service, FBI task forces. They are federally deputized, so it would appear from the ATF link that any of those credentials could be submitted as proof of exemption. I think it would only matter (require a minimum of one) at the time the transfers occur. They won't rescind the transfer later if the condition doesn't last (since it doesn't involve post-86 MG's).