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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 .
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 FFL (manufacturer) with a Class 2 Special Occupation Tax is qualified to manufacture, purchase and sell.
Lagos issued a single tax stamp in 1938, and the Eastern Region issued income tax and revenue stamps in the 1950s. Nigeria also issued Passenger Service Charge stamps in the 1980s and a Stamp Duty stamp in 2006. Nigeria also used impressed duty stamps, and proofs for issues for Southern Nigeria and the Western State are also known.
Statutorily and administratively, the FIRS has the responsibility for the assessment, collection and accounting of taxes to the Government: [9] The timely provision and publication of accurate data and annual reports to the Federal Government of Nigeria and other stakeholders to inform national economic planning, academic research, tax policy and development legislation [10]
The tax rates given for federations ... Stamp duty on probate starting at £50, rising progressively ... Nigeria: 30% 7% 24%
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 term is often used to describe a tax on certain items purchased abroad. [1] A duty is levied on specific commodities, financial transactions, estates, etc. rather than being a direct imposition on individuals or corporations such income or property taxes. Examples include customs duty, excise duty, stamp duty, estate duty, and gift duty.
The minimum barrel length for shotguns in most of the U.S. is 18 inches (460 mm), and this barrel length (sometimes 18.5–20 in (470–510 mm) to increase magazine capacity and/or ensure the gun is legal regardless of measuring differences [3]) is the primary choice for riot shotguns. The shorter barrel makes the weapon easier to maneuver ...