Quoted: If I get some strait rifeling in the barrel of my shotgun barrel can I get it cut to 16 inches or would I need to get a tax stamp.
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I think this is basicly what you are talking about, it shows that the rifled barrel won't help you.
__________________________________________________________________________________
Department of the Treasury
Bureau of Alcohol, Tobacco and Firearms
Washington, DC 20226
MAR 11 1996 E:CE:F:TE:MJC
3311
Dear :
This refers to your letter of February 27, 1996, in which you
request information as to the legality and classification of a
proposed firearm. You desire to make a firearm using a Winchester
Model 1300 "Defender," 12-gauge pump action shotgun, supplied from
the factory with a pistol grip and never having had a shoulder
stock attached. The smooth barrel supplied by the factory would be
removed and a fully rifled barrel shortened to less than 18 inches,
would be installed.
As defined in Title 18 United States Code (U.S.C.) Chapter 44,
Section 921(a)(3), of the Gun Control Act of 1968 (GCA), the term
"firearm" means (A) any weapon (including a starter gun) which will
or is designed to or may be readily converted to expel a cartridge
by the action of an explosive and (B) the frame or receiver of any
such weapon.
The Winchester, Model 1300, 12-gauge pump action shotgun with
pistol grip and 18-inch barrel is a classified as a "firearm" as
defined.
A weapon made from a shotgun having an overall barrel length of
less than 26 inches or a barrel or barrels less than 18 inches in
length is a "firearm" as defined in Title 26 United States Code
U.S.C., Chapter 53, Section 5845(a)(2) of the National Firearms Act
(NFA). A handgun constructed from a new, unused receiver which
had never been assembled as a shotgun would not be a weapon made
from a shotgun as defined.
As defined in Section 5845(e) of the NFA, the term "any other
weapon," includes a pistol or revolver with a smooth bore designed
to fire a fixed shotgun shell. A pistol with a rifled bore would
not be an "any other weapon" as defined.
As defined in Section 5845(f) of the (NFA), the term "destructive
device" means in part, (2) any weapon by whatever name known which
will, or may be readily converted to, expel a projectile by the
action of an explosive or other propellant, the barrel or barrels
of which have a bore diameter of more than one-half inch in
diameter.
It is unlawful for anyone to possess an NFA firearm which is not
registered in accordance with the provisions of the NFA.
The Winchester, Model 1300 "Defender" with pistol grip and less
than 18-inch rifled barrel would have a bore diameter greater than
one-half in diameter. This weapon would meet the definition of a
"destructive device" under the NFA. In order to make a
"destructive device," an individual must obtain prior approval by
filing ATF Form 1 (Application to Make and Register a Firearm) and
paying a $200 making tax. The application cannot be approved if
the firearm would be a violation of any State law. Additional
information regarding this procedure may be obtained from the
following:
Bureau of Alcohol, Tobacco and Firearms
NFA Branch, Room 5300
650 Massachusetts Avenue, NW.
Washington, D.C. 20226
We trust the foregoing has been responsive to your inquiry. If we
may be of further assistance, please contact us.
Sincerely yours,
[signed]
Edward M. Owen, Jr.
Chief, Firearms Technology Branch