I want to put a "masterkey" type shotgun on my AR15. I have an old Winchester 1300 defender. I want to purchase a 10" barrell and mag. tube from my local class 3 dealer. I understand that I have to pay a $5.00 transfer fee for a short barell and give him the serial number of the gun it will be placed on, or have him install it. The gun will then be registered as a short barrel firearm. What are the rules if the gun is under 26" because of it not having a shoulder stock? It will be afixed to the AR15. Does this matter when considering overall length?
Thanks.

Sorry, its not $5.
You have to pay $200 to register the shotgun as a short barreled shotgun if the barrel length is under 18" or the overall length is under 26" using an ATF Form1.  When the shotgun is mounted to the AR, the length from the muzzle of the shotgun to the buttplate of the AR is used for the overall length, and the barrel length is measured by dropping a rod down the barrel until it touches the breech face.

Kharn

I have heard that it was $200.00 and I heard it was $5.00. The laws are too damn confusinng. What is the deal, with a $5.00 tax transfer for a short barrel firearm? I know there is one, but what does it apply to?
Thanks for your reply and any other are welcomed.
Thanks
Tom

Its $5 to transfer (but not make) an Any Other Weapon (AOW).  Basically, an AOW is any weapon with two vertical grips and has never had a buttstock.

Kharn