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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.
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.
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.
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 ...
A FOID card legally must be granted within 30 days from the date the application is received, unless the applicant does not qualify. However, by January 2006, the backlog had increased and the State Police were taking as long as 50 days, in violation of the law, to issue or deny the FOID. [2] By March 2013 the delay was often at least 60 days. [7]
Both GCA and NFA are enforced by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). 18 USC chapter 44 was first enacted by the Omnibus Crime Control and Safe Streets Act of 1968 . GCA repealed the Federal Firearms Act of 1938 , though many of its provisions were reenacted as part of the GCA, which revised the FFA and its predecessor ...
The New York Secure Ammunition and Firearms Enforcement Act of 2013, commonly known as the NY SAFE Act, is a gun control law in the state of New York.The law was passed by the New York State Legislature and was signed into law by Governor of New York Andrew Cuomo in January 2013.
The National Firearms Agreement (NFA), also sometimes called the National Agreement on Firearms, the National Firearms Agreement and Buyback Program, or the Nationwide Agreement on Firearms, [1] was an agreement concerning firearm control made by Australasian Police Ministers' Council (APMC) in 1996, in response to the Port Arthur massacre that killed 35 people.