AOW's (Any Other Weapon) transfer with a $5.00 tax, paid to the ATF.
"A short-barreled shotgun which came from the factory with a pistol grip and no buttstock is categorized as an AOW (smooth-bore pistol) rather than a Short Barrel Shotgun (SBS). The GCA describes a shotgun as, “…designed or redesigned to be fired from the shoulder…”."
Don't fit it with a shoulder stock... that'd be illegal.
Cheers,
C
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Shoulder Drive Nicholson Club
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