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If the SBR was originally made from a rifle than its always a SBR whether the stock is attached or not. To the best of my knowledge the ATF won’t knowingly accept a AOW registration from a gun that started off life as a rifle or shotgun with a stock.
Its also pretty pretty clear that the ATF doesn’t believe a SBR is still under SBR NFA rules if it’s not configured as such as they have provided guidance regarding traveling to other states with no 5320.20 if the SBR is back in Title 1 configuration and/or selling a former SBR with no NFA transfer if the SBR returned to Title-1 form.
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Holy contradiction Batman!! Is it “always an SBR” or not?
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There is no contradiction.
If you make an SBR from a firearm that left the factory as a "rifle" it generally means you cut, modified, or replaced the barrel with one less than 16” in length. (with the oddball exception of somebody who manages to make a SBR with a greater than 16" barrel but still manages to make the overall length less than 26")
Therefore if you remove the stock from a SBR that started life as a Title 1 Rifle…..its still an SBR because it started of life as a rifle and still has barrel length under 16". Whether the stock is attached is irrelevant.
However, if you wanted to return a rifle based SBR to title 1 status the only way to do that is to replace the barrel back to one that is over 16”, which has nothing to do with the status of the stock.
For a SBR that was made from a pistol, if you remove the stock it can revert back to a legal title 1 pistol. This isn’t possible with a rifle based SBR as the mere presence of the less that 16” barrel makes it a SBR.
So for a SBR originally made from a pistol its possible to just remove the stock to revert it back to title 1 status.
To recap:
A SBR made from a rifle is always a SBR as long as the barrel is less than 16” regardless of the stock status.
The only way to make rifle based SBR back into a title 1 firearm is to replace the barrel with one longer than 16”. You can’t take a title 1 rifle, register it as a SBR and cut the barrel, and then decide to remove the stock and claim it’s a title 1 pistol.
A SBR made from a pistol is only an SBR when the stock is attached.
The pistol based SBR can be moved back to title 1 status via two methods.
1.Remove and dispose of the stock. (bringing it back to a title 1 pistol configuration)
2.Replace the barrel with one longer than 16” and keep the stock. (bringing it into compliance as a title 1 rifle configuration)
Hope this helps clarify.