View Full Version : SOT and Corporation NFA questions?
August 2, 2001, 05:28 PM
Please forgive my ignorance. I know very little about the NFA laws.
It is my understanding that a corporation can own NFA weapons, and if it is a SOT (Special Occupational Taxpayer? Or something like that) you can get post '86 dealer samples. (Like you have them to show to law enforcement and such).
I have two questions about this:
1. Can these post '86 samples be used as range rentals? Is that cool with the ATF?
2. What kind of corporations does this apply to? Regular corps, or can an LLC also be used?
(Who shot an NFA Uzi the other day and now wants one real bad) :)
August 2, 2001, 10:00 PM
Once you have the sample, the corporation (SOT, FFL maybe required.) can pretty much do as it pleases. Don't think that there are any added restrictions other than the gun cannot be transfer to no one other than another SOT (don't know if another letter would be required for the acquisition?) or law enforcement (with restrictions).
Problem is getting the actual sample.
It is not a very complex ordeal, it is working with the manufacture and PD that is the problem today. Everything has to click.
Machine guns are also treated differently. In 1986, as part of
the Firearm Owners' Protection Act (FOPA), Congress prohibited
individuals from owning machine guns, and made it an affirmative
defense that the machine gun was registered before the act took
effect (which was 5/19/86). See 18 U.S.C. sec. 922(o) for the law.
Thus as an individual you can only legally own a machine gun that
was registered before that date. Any registered after that date
can only be owned by SOT's, law enforcement, and government
entities. A SOT may not keep these machine guns after surrendering
his SOT. In order to transfer one of these machine guns, the SOT
must have a request from an agency able to own one for a
demonstration. Or an order from one of those agencies to buy one.
A class 2 SOT can make machine guns for research and development
purposes, or for sale to dealers as samples, or for sale to
government entities. These are commonly called post-86 machine
On top of the FOPA machine gun restrictions, any NFA weapon
imported into the U.S. after the Gun Control Act took effect (end
of 1968) cannot be transferred to an individual. See 26 U.S.C.
sec. 5844. They can be transferred to SOT's, although without any
written police demonstration request, and kept by the SOT after
surrendering his SOT. These are sometimes called "pre-86 samples",
or "dealer samples", although dealer sample can be used to refer to
either a post-86 machine gun or to any NFA weapon imported after
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