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If you want to get really technical about it, most shotguns, rifled or not except for 410 are destructive devices.
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Actually, no. Technically what is a destructive device as used in relation to firearms is a creature of definition. I will use the federal definition, which expressly excludes shotguns from classification as destructive devices. Technically, you would be correct if said law included it in the definition, but provided for it not to be subject to the same restrictions. This assumes that we are speaking of a shotgun which the Secretary finds is generally recognized as particularly suitable for sporting purposes.