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If a shotgun came with a barrel under 18" (never had an 18" or longer on the receiver) it is classified as an AOW (any other weapon) and is subject to a $5 tax to ATF. If the shotgun was converted from an 18" or longer, it is available for a $200 tax. I've found that all NFA weapons command a higher price than their 18" counterparts.
The short barrels are surely nice for maneuvers in close quarters. Our SWAT Team doesn't even use shotguns anymore and have gone to the MP5 for entry work.
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