FFL NFA Items & Special Regulations 2 — Questions and Answers
Question 1: Under the NFA, what is the minimum barrel length for a rifle to avoid classification as a short-barreled rifle (SBR)?
- 14 inches
- 16 inches (Correct answer)
- 18 inches
- 20 inches
Correct answer: 16 inches
A rifle must have a barrel length of at least 16 inches to avoid classification as a short-barreled rifle under 26 U.S.C. § 5845.
Question 2: A customer wants to register a machine gun manufactured in 1990. Under the Hughes Amendment (FOPA 1986), what is the result?
- Registration is permitted with ATF Form 1
- Registration is permitted only for SOT dealers
- Civilian registration of post-1986 machine guns is prohibited (Correct answer)
- Registration requires a CLEO sign-off and a $500 tax
Correct answer: Civilian registration of post-1986 machine guns is prohibited
The Hughes Amendment to FOPA 1986 froze the civilian machine gun registry; only pre-May 19, 1986 registered machine guns may be transferred to civilians.
Question 3: Which ATF form is used by an SOT (Special Occupational Taxpayer) dealer to transfer an NFA item to another SOT?
- ATF Form 1
- ATF Form 4
- ATF Form 3 (Correct answer)
- ATF Form 5
Correct answer: ATF Form 3
ATF Form 3 is used for tax-free transfers of NFA items between licensed dealers and manufacturers who are registered SOTs.
Question 4: What overall length must a shotgun meet to avoid being classified as a short-barreled shotgun (SBS) under the NFA?
- 24 inches
- 26 inches (Correct answer)
- 28 inches
- 30 inches
Correct answer: 26 inches
A shotgun must have an overall length of at least 26 inches and a barrel of at least 18 inches to avoid SBS classification under the NFA.
Question 5: A 'destructive device' under the NFA includes any explosive, incendiary, or poison gas weapon AND firearms with a bore diameter exceeding what size?
- 0.45 inch
- 0.50 inch (Correct answer)
- 0.60 inch
- 0.75 inch
Correct answer: 0.50 inch
Under 26 U.S.C. § 5845(f), destructive devices include firearms with a bore over 0.50 inch, with exceptions for sporting shotguns.
Question 6: When an individual files ATF Form 1 to make an NFA item, what is the required tax payment?
- $100
- $200 (Correct answer)
- $500
- No tax for individual makers
Correct answer: $200
The Making Tax for an NFA item under Form 1 is $200, the same amount as the Transfer Tax under Form 4.
Question 7: Which of the following is NOT required when an FFL/SOT transfers an NFA item to a civilian using ATF Form 4?
- Payment of $200 transfer tax
- Chief Law Enforcement Officer (CLEO) notification (for trusts/corporations)
- ATF approval prior to transfer
- Background check via NICS for each transfer (Correct answer)
Correct answer: Background check via NICS for each transfer
NFA transfers processed through Form 4 are approved directly by the ATF NFA Branch, not through the NICS instant check system used for standard 4473 transfers.
FFL NFA Items & Special Regulations 2
Under the NFA, what is the minimum barrel length for a rifle to avoid classification as a short-barreled rifle (SBR)?