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6/13/2007 6:58:41 PM EDT
Is there an AOW FAQ or resource?

What is an AOW?

What does the tax cost?

Can I make my own from a shotgun?

Thanks!
6/14/2007 7:17:04 AM EDT
[#1]

Quoted:
Is there an AOW FAQ or resource?
Not specifically. Here's a good one that covers ALL NFA items: www.cs.cmu.edu/afs/cs.cmu.edu/user/wbardwel/public/nfalist/nfa_faq.txt

What is an AOW?
"...any weapon or device capable of being concealed  on the
   person from which a shot can be discharged through the
   energy of an explosive, a pistol or revolver having a smooth
   bore designed or redesigned to fire a fixed shotgun shell,
   weapons with combination shotgun and rifle barrels 12" or
   more, less than 18" in length, from which only a single
   discharge can be made  from either barrel without manual
   reloading, and shall include any weapon which may be readily
   restored to fire.   Such term shall not include a pistol or
   revolver having a rifled bore, or rifled bores, or weapons
   designed, made or intended to be fired from the shoulder and
   not capable of firing fixed ammunition." 26 U.S.C. sec.
   5845(e).


What does the tax cost?
$200 to manufacture, $5 to transfer an already registered one.

Can I make my own from a shotgun?
Only if it does not have a buttstock, and was not shipped from the factory with a buttstock.

Thanks!
6/14/2007 7:24:42 AM EDT
[#2]
Thanks for the info.

So who sells shotgun receivers?

Thanks!
6/14/2007 12:29:59 PM EDT
[#3]
Someone paid the $200 tax on the AOW anyway, so a dealer or used one will likely not cost sustantially less than making one myself.

So as long as I am paying the $200, I might as well start with a new gun and build a SBS.  There are pleny of cheap used pumps out there.

Does that make $ense?

Thanks!
6/14/2007 1:10:55 PM EDT
[#4]
Not quite correct.

An FFL/SOT does not pay taxes on making an AOW; the yearly SOT tax covers all the taxes on everything they make for the year.

This is why it is common to pay an SOT to make an AOW and then transfer it to you, instead of making it yourself.  You making it costs $200; but him making it costs him nothing and $5 to transfer it to you.  If he'll do the paperwork for less than $200, everyone wins (except the Treasury Department).

But in your case, an SBS makes more sense since you're going to spend $200 either way and an SBS gives you the buttstock option.
6/14/2007 1:24:21 PM EDT
[#5]
mtk, I think that is what I was looking for.

A SOT is likely going to charge more than the ~$400 it is going to cost me in tax, a Mossberg, and my time to make a SBS.  

I am not trying to get out cheap, well maybe a little, but I enjoy making and working on guns too.  So even if it cost the same, I would still elect to build a gun unless it involves extensive machining and specialized tools.  And I havent seen any SBS or AOW shotguns for $400 delivered.
6/14/2007 1:29:59 PM EDT
[#6]
If you're going for an SBS anyway, don't forget there are some relatively cheap host SxS shotguns out there.

My Bear's Bark 20-ga. SxS SBS with my 590A1 for comparison:
6/14/2007 1:42:52 PM EDT
[#7]
I havent heard of Bear's Bark.    But I have seen some cheap SxS.

I wonder if there are any magazine fed pumps, cheap?
6/14/2007 1:49:17 PM EDT
[#8]
Anyone else think the "has never been assembled with a but stock" rule is exceptionally GHEY.
6/14/2007 2:17:16 PM EDT
[#9]

Quoted:
I havent heard of Bear's Bark.    But I have seen some cheap SxS.

I wonder if there are any magazine fed pumps, cheap?

Bear's Bark is a one-off by LRM, commissioned by the late arfcommer Nick Ward. Bear was Nick's beloved Rottie, and "Bear's Bark" is the model name on the Form 4.

Remember that if you shorten a pump to under 12-14", you need to figure out a way to shorten the pump operating system, and make it still cycle and feed reliably. With a SxS, OTOH, you can cut it as short as you want (mine has 9" barrels).

I'm still tempted to build a 5"-barrelled 12-ga. SxS "snubby" and carry it in a shoulder holster.
6/16/2007 5:55:15 PM EDT
[#10]
I have an AOW question that is slightly different.

I have a registered AOW pen gun, can I convert it into an an AOW cane gun?

Do I need to pay an additional tax, or notify ATF?

Is this transition impossible?
6/17/2007 3:37:07 AM EDT
[#11]

Quoted:
I have an AOW question that is slightly different.

I have a registered AOW pen gun, can I convert it into an an AOW cane gun?

Do I need to pay an additional tax, or notify ATF?

Is this transition impossible?

Write a letter to BATFE Tech Branch at the W.Va. address, with drawings of what you want to do. They will tell you if the modification is legal.

My take on it: An AOW is an AOW. As long as you are using the same frame/receiver with little or no modifications, and you do not cover up the serial number and maker's info, no new stamp should be needed. It should be about the same as changing the barrel length or caliber on an SBR. But I'm not BATFE, so you'll have to ask them.
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