Found this on subguns.net and wondering if this is still the case?  Just pay the $200 making tax and then can be transfereed as a $5 AOW.  I would assume this would have no evil features restrictions either, right?

******

                  DEPARTMENT OF THE TREASURY
            Bureau of Alcohol, Tobacco and Firearms
                    Washington, D.C. 20226

                        NOV 25 1997             F:SD:FTB:GKD
                                                3311


Dear Mr. :

This refers to your letter of November 6, 1997, requesting
information on the manufacture of a firearm to be classified as an
"any other weapon," as that term is defined in the National
Firearms Act (NFA).

You describe the proposed firearm as being manufactured using an
AR15 type lower receiver that has never been assembled as a
complete firearm and installing a "pistol length barrel," a rear
pistol grip, a vertical foregrip, shrouded barrel and a flash
hider.  This firearm would utilize a detachable magazine installed
outside the pistol grip.

A firearm manufactured from the described components and in the
described manner would not be a pistol as defined in either Title
27, Code of Federal Regulations (CFR), Part 178 or 179, nor would
it be classified as a rifle or shotgun, not being designed to be
held and fired from the shoulder.  Further, it is not classified as
a semiautomatic assault weapon as defined in Title 18 U.S.C.,
Chapter 44, Section 921(a)(30), hence it is not subject to the
prohibition on the manufacture, transfer or possession of
semiautomatic assault weapons as provided in Title 18 U.S.C.,
Chapter 44, Section 922(v).

The Bureau of Alcohol, Tobacco and Firearms (ATF) has previously
held that a firearm of the type described in your letter is
classified as an "any other weapon" and is subject to all of the
provisions of the NFA.  Such a firearm could legally be
manufactured and transferred by a Class II manufacturer.  An
unlicensed individual could manufacture such a firearm by first
submitting an AT Form 1, APPLICATION TO MAKE AND REGISTER A
FIREARM, to ATF.  Upon receipt of the approved form, the individual
could then proceed to manufacture the firearm.

                             - 2 -

Mr.

We trust that the foregoing has been responsive to your inquiry.
If we can be of any further assistance, please contact us.


                       Sincerely yours,

                           [signed]

                      Edward M. Owen, Jr.
               Chief, Firearms Technology Branch

Something like this?  And you could build it on a NEW never assembled lower?
[img]http://www.jamdreams.com/adampics/AOW1.jpg[/img]

Yes $5tax stamp,you really don't have  evil features with an AOW it's in it's own lil world.

Sure it's an AOW but have a title 2 manuf. make it no tax and transfer to you on $5.

Not sure if Minnesota allows AOWs for citizens though

Something they did'nt mention is make damn sure the forward vertical grip is not "readily" detachable or you might end up in trouble for building a pistol.

As variable noted, the transfer tax on an AOW is only $5, while the making tax is $200.

It's cheaper to have a C2 assemble and register the weapon (probably charge a $100 fee or so), then transfer to you for $5, rather than pay the $200 to manufacture it on a Form 1 yourself.

Ok then..any good C2's in minnesota?  Thinking that a model 1 sales 7 1/2" flattop on a Hesse Kevlar lower should do the trick.  About $575 plus the foregrip.  or maybe an OLY OA-93 upper.  How hard would it be to have an out of state build it and transfer it?

[img]http://www.jamdreams.com/adampics/oa.jpg[/img]