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I've read on a few NFA lawyer websites that say it didn't have to be engraved if I didn't sell it. It stated that if I did the form 1 that it didn't need to he engraved unless I sold it to someone else.
Edit to say I'm not doubting anyone and I already found a local place to do the engraving on my 2 lowers, I was just curious and had read so many interpretations of it. Thanks to all.
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I am not an attorney so this is just my hunch.
That might be SBR’s that you buy already built from CZ or Arsenal for example. The engraving is required if you “build” or assemble it at your house.
I JUST (Friday Jan 5) had my FFL do a Form 1, finger print me and take my lower to be engraved. So,my Quarter Circle10 9mm Lower Receiver that I am going to SBR must have my Name plus City and State that I “built” or assembled it. If I had a gun trust then the name of my gun trust would be engraved instead of my name, city and state. The ATF also requires the letters to a certain height AND DEPTH. So, if you are having it laser engraved then you might not be able to back fill it with paint because it would change the depth of the letters. I am not sure about Cerakote with laser engraving and depth.