44 AMP ......A "handgun" sized smoothbore is always a "sawed off shotgun"...
A "shotgun" is a firearm that can be fired from the shoulder. If the firearm expels a shotgun shell and manufactured without a shoulder stock it may be classified as an AOW. (Any Other Weapon)
If you replace the Taurus Judge with a smooth bore bbl it becomes an AOW.
$5.00 tax stamp for an AOW transfer.
$200 tax stamp for manufacturing your own AOW.