If an LE agency Form 1 SBR is created under the tax exemption, do they have to engrave the receiver?

If so, what would they have to put on the receiver?

Tax status has no bearing on engraving requirements.

The PD would have to engrave the name/city/state of whoever is listed as the "maker" on the Form 1. Most likely the name of the Dept.

Yep.  The "maker" has to be engraved on the item.  When filling out a Form 1, Item 1 there's a box (box a) for "tax paid", another (box b) for "tax exempt" because the firearm is being "made" for the federal government and a third box (box c) for "tax exempt" because the firearm is being made for a state or local government organization, such as a police department.  EVERYTHING else on the application is the same.

The one question I'd have about this is whether there is any impact from 41p, as in who (if anyone) becomes the "responsible party."  Probably not, but I'd read the detailed instructions with the form for clarification.

Was there ever a time when the makers info was not required to be engraved if existing firearms manufacturers markings were already in place?

This might not apply to your second question, but I'll point out that firearms "on loan" from DoD don't need any new markings.  As to whether or not DoD ever asks for them back, I don't have a clue about that.  There's some paperwork, including maintaining an inventory of "loaned" weapons, but that's all.

The DoD small arms "on loan" already had all the correct markings when they were manufactured.

As far as the OP's second question, I certainly wasn't around for it, but I believe prior to 1968 (and during the 1968-1969 amnesty), ATF was allowing most anything to be made/registered with no additional markings required. Import markings became a requirement because of GCA 1968. Obviously the pre-68 (or amnesty registered) stuff is more valuable because it would typically only have its original (foreign) manufacturer's markings (when compared to a post-1968 imported identical item with extra markings, anyway).

After 1968, NFA firearms could only be imported for government use, so from 1968 until 1986 many MGs had their receivers destroyed and were re-manufactured in the US, complete with "new" markings, as if they had been made fresh by the SOT, since technically they had been. Many left as much original engraving as possible, but obviously must have added at least their name and location. While they lost the original receiver integrity, and gained additional ugly markings, they also became domestic transferable MGs.














 
 

 

 

I have a Department issued full auto rifle. It only has factory markings on it. I can post pics if necessary.

It was originally manufactured as a MG, so there's no reason it would need additional markings. That's just like a factory SBR. They don't need additional markings either.

It was likely made and registered by the original manufacturer as an MG, and then transferred to the department. The dept would only need to mark it if they "made" it from a Title I firearm.

My point is that such weapons were already "made," and thus didn't need anything else added.  It's all about the "making" part, which seemed to be part of the OP's second question...

Yes, that was what I was asking.

Essentially imagine this scenario:
30 years ago an agency took a standard non NFA item, like an AR or Shotgun, and converted it to a SBS/SBR NFA item with the paperwork and the parts but didn't engrave it because they were unaware f the requirement to do do. Call that year 1.
10 years go by, the guns is In service.
At year 10 new guns are purchased, the NFA paper work is filed for the new weapons and the NFA barrels from the old guns are swapped over.
At year 10 the old but still NFA registered guns are placed in an armory, perhaps reassembled with the old Non NFA items.
For years 11-29 the guns are used for occasional training and as spares but for the most part they stay forgotten in the armory as does the NFA status
At year 30 someone says those guns are old/worn out, let's trade them in on some new gear.
Dealer comes in and says he'll take them on trade as is and without anyone to notify him that these are NFA guns and no engraving to draw attention to the possibility that something is up.

Essentially, could an LE agency registered NFA item end up on the market being sold as a non NFA item in this situation?

I'd imagine it's possible.



Any registered SBR can be re-converted to a non-SBR config and sold on the open market as a title 1 rifle.  No NFA transfer takes place and the firearm essentially reverts to title 1 rifle status.  Even an individual or trust could do this, rebuild their registered SBR into a title 1 rifle and sell it freely in a private sale or to a FFL, same as if it were never an SBR at all.



 

This.



Anyone with a registered SBR could do as you described. It wouldn't be weird until someone sends in a Form 1 for that same firearm again later. Then the NFRTR would show it as already an SBR registered to someone else, which would lead to questions. Those questions have correct answers, so in the end it wouldn't be a problem. This is the reason ATF requests notification if an owner permanently reverts a Title II firearm into a Title I firearm. It isn't a requirement though.