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Special Occupational Taxpayers are a group of Federal Firearm Licensees in the United States who manufacture, import and/or transfer NFA weapons. [1] The National Firearms Act Special Occupational Taxpayer class is part of the Internal Revenue Code of 1986. The Special Occupational Tax is due on or before July 1 of each year.
State statute allows for a $10 application fee; however, the total amount charged is $11 when a $1 service fee, which cannot be waived, is included. [ 9 ] Illinois law requires that, when a firearm is sold by a Federal Firearms License (FFL) holder, or in any private sale, the seller perform a dial-up inquiry to the State Police to verify that ...
The Firearms Transaction Record, also known as ATF Form 4473, is essentially an application to buy a gun from a licensed dealer. It’s used for a quick background check to make sure the buyer isn ...
ATF Form 4473, October 2016 revision. A Firearms Transaction Record, or ATF Form 4473, is a seven-page form prescribed by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) required to be completed when a person proposes to purchase a firearm from a Federal Firearms License (FFL) holder, such as a gun dealer.
Title II weapons, or NFA firearms, are designations of certain weapons under the United States National Firearms Act (NFA). These are weapons requiring a Type 01 Federal Firearms License (FFL) as well as a Class 3 Special Occupation Tax (SOT) to sell, and an ATF Form 4 (transfer of registration) with $200 tax stamp to purchase. Also a Type 07 ...
In Kennesaw, Georgia, it's against the law not to own a gun.. The city law, dating back to the 1980s, makes it a requirement for residents to own guns and ammo. Kennesaw's gun law states: "In ...
unloaded firearms when traversing school grounds to gain access to hunting land, if the entry is approved by the school. It is a forfeiture (fine) to possess a usable firearm on public property within 1000 feet of a school unless the carrier is a licensee. (If the gun is unloaded and encased, it is not a crime.)
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