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The National Tracing Center (NTC) of the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) is the sole firearms tracing facility in the United States. It provides information to provide foreign (international), federal, state and local law enforcement agencies with suspects for firearm crime investigations, detect suspected firearms traffickers, and track the intrastate, interstate and ...
The ATF was involved in the Waco Siege against the Branch Davidian religious sect near Waco, Texas, on February 28, 1993. ATF agents, accompanied by the press, conducted a raid to execute a federal search warrant on the sect's compound, known as Mt. Carmel .
The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) operates a number of field divisions within the United States. The following list gives the locations of these offices. The following list gives the locations of these offices.
Generally, for the manufacture of NFA items, ATF Form 5320-1 must be submitted to the ATF. For the transfer of a NFA item from a person or entity lawfully entitled to transfer it (Class 3 dealer) to oneself, or an entity (Gun Trust or LLC), the ATF Form 5320-4 must be submitted to the ATF. There is a lower, $5 transfer tax for weapons that fit ...
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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.
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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.