Here is the actual response from the BATF about a question very similar to what we are discussing here. Notice that the BATF has no problem with the person buying an NFA item and leaving it in one state while that person is in another state and legally consided a resident or that state. The BATF goes as far as to tell the person that they could buy NFA items in both states and own them simultaneously. Oh and who is "we" that has already seen it happen over the corporate isssue?
DEPARTMENT OF THE TREASURY
BUREAU OF ALCOHOL, TOBACCO AND FIREARMS
WASHINGTON, DC 20226
JAN 29 1998
This is in response to your letter in which you advise that you
maintain a residence in Florida and a summer residence in North
Carolina. You want to know whether the transfer of a National
Firearms Act (NFA) firearm may be made to you as a resident of
North Carolina. You advise that you have researched "state of
residence," but are not sure how the definition contained in Title
27, Code of federal Regulations, Section 178.11, and the
determination in ATF Ruliny 80-21 relate to the acquisition of an
The restrictions on interstate commerce in firearms are contained
In the Gun Control Act (Title 18, United States Code, Chapter 44)
and in the implementing regulations in Title 27, Code of Federal
Regulations, Part 178. Thus, the definition of "state of residence"
and the accompanying examples in section 178.11 provide the
guidelines for making the determination.
"State of residence" is defined as the State in which an individual
regularly resides, or maintains a home. The definition addresses
multiple residences with the following example:
"A" maintains a home in State "X" and a home in State "Y". "A"
resides in State "X" except for weekends or the summer months
of the year and in State "Y" for the weekends or the summer
months of the year. During the time that "A" actually resides
in State "X", "A" is a resident of State "X", and during the
time that "A" actually resides in State "Y", "A" is a resident
of State "Y".
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Thus, you could acquire a firearm, including an NFA firearm, in
Florida when you are a resident of Florida and in North Carolina
when you are a resident of North Carolina. Your address on the
application to transfer the NFA firearm to you would be the address
in the State in which you are residing at that time. The law
enforcement certification on the transfer application will be made
by an appropriate official, from the State in which you are
residing at the time.
We trust this has been responsive to your request. Should any
additional information be needed, please contact Gary Schaible in
the NFA Branch at (202) 927-8330.
Walfred A. Nelson
Deputy Assistant Director
Firearms, Explosives and Arson