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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 federal firearms license was established to and implement the Gun Control Act of 1968.The 1968 act was an update or revision of the Federal Firearms Act of 1938 (FFA), which required all manufacturers and dealers of firearms who ship or receive firearms or ammunition in interstate or foreign commerce to have a license, and forbade them from transferring any firearm or most ammunition to ...
Aggregate of articles pertaining to firearms manufacturers in the United States. Subcategories. This category has the following 12 subcategories, out of 12 total. ...
The gun dealers with Federal Firearm Licenses (FFL) face more scrutiny from the ATF, as they are required to submit annual reports and additional quarterly reports about used firearm purchases.
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 in the United States of America to be completed when a person proposes to purchase a firearm from a Federal Firearms License (FFL) holder, such as a gun dealer.
WASHINGTON (Reuters) -A rule requiring gun dealers to obtain federal licenses and conduct background checks regardless of where they sell guns has been finalized and will soon go into effect, the ...
The ATF rarely takes a license away from a firearms dealer, but when it does happen, this is the process. Skip to main content. 24/7 Help. For premium support please call: 800-290-4726 ...
Investigations and inspections pertain to the industries and persons regulated by ATF (e.g., firearms and explosives users, dealers, importers, exporters, manufacturers, wholesalers, etc.); and are under the jurisdiction of the Gun Control Act, National Firearms Act, Arms Export Control Act, Organized Crime Control Act of 1970, and other ...