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Title II of the Gun Control Act of 1968 is a revision of the National Firearms Act of 1934, and pertains to machine guns, short or "sawed-off" shotguns and rifles, and so-called "destructive devices" (including grenades, mortars, rocket launchers, large projectiles, and other heavy ordnance).
A sawed-off break-action shotgun of the type commonly known as a lupara. A sawed-off shotgun (also called a scattergun, sawn-off shotgun, short-barrelled shotgun, shorty, or boom stick) is a type of shotgun with a shorter gun barrel—typically under 18 inches (46 cm)—and often a pistol grip instead of a longer shoulder stock.
The National Firearms Act (NFA), 73rd Congress, Sess. 2, ch. 757, 48 Stat. 1236 was enacted on June 26, 1934, and currently codified and amended as I.R.C. ch. 53.The law is an Act of Congress in the United States that, in general, imposes an excise tax on the manufacture and transfer of certain firearms and mandates the registration of those firearms.
Longer barreled versions (18" minimum) are also available for purchase in the US, where ownership of short barreled shotguns requires a $200 tax stamp. In the United States, where other Norinco products are specifically non-importable, this gun is imported and sold under the names Norinco Hawk 982 and Interstate Hawk 982.
Gun laws in the United States regulate the sale, possession, and use of firearms and ammunition.State laws (and the laws of the District of Columbia and of the U.S. territories) vary considerably, and are independent of existing federal firearms laws, although they are sometimes broader or more limited in scope than the federal laws.
The Serbu Super-Shorty is a compact, stockless, pump action shotgun chambered in 12-gauge (2 + 3 ⁄ 4 and 3"). [1] The basic architecture of most of the production models is based on the Mossberg Maverick 88 shotgun, with Mossberg 500 and Remington 870 receivers also available. [2] [3] The shotgun features a spring-loaded, folding foregrip. [4]
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The tax rate for every importer and manufacturer is $1,000 per year or part of a year. The tax rate for each dealer is $500 per year or part of a year. Importers and manufacturers engaged in business with less than $500,000 in gross receipts in the most recent taxable year are given relief in the form of a $500 reduction in SOT tax payment ...