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Old April 3, 2011, 11:03 AM   #1
4sarge
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Join Date: January 27, 2008
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NFA transfer via C&R... Educate me!

I need to get a 37mm breech ring transferred. This appears to be C&R eligible. I'm not sure how the transaction would actually occur?

BTW: It's out of state and on a form 4.

Thanks for your responses.
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Old April 4, 2011, 11:32 AM   #2
David Hineline
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Depends upon your status.

If you are a C&R licensed collector, then the seller fills out a tax paid $200 form 4 and direct ships to you across state lines after the form 4 paperwork is approved.

If you are not a C&R licensed collector then you try and find a Destructive Device dealer in your state of residence, the seller does the tax paid form 4 direct to your destructive device dealer then the DD dealer does a tax paid form 4 to you. So $400 in taxes.

Now if you can not locate a DD dealer in your area, any FFL with or without the SOT to deal in NFA firearms other than destructive devices, the most common type of license. Can contact the BATFE and document there is not DD dealer for you to use, then the seller submits the tax paid form 4 to that dealer ATF approves it, and then that dealer form 4 tax paid to you.

The only way to avoid the double $200 tax is for you to be a C&R license collector.

Assuming from your vague description of your location you are in Illinois, so you will have to find out if Large Bore Destructive Devices are legal in Illinois, if not then you will need a storage location at a temp. residence outside the state. Illinois is not a popular firearm state, let alone NFA firearms so the peoples I hang out with on the web would not know much about Illinois and NFA.

Last edited by David Hineline; April 4, 2011 at 11:43 AM.
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Old April 4, 2011, 08:06 PM   #3
4sarge
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David:
Thanks for the response. I'm truly an FNG when it comes to NFA transfers.

I am a C&R collector. So that's a plus! But I live in Illinois so that's a big minus. But I have property (farm) in Indiana where I can store and operate the DD.

From what I garnered talking to Illinois class 3 dealers, "Individual" ownership is prohibited. But corporate ownership isn't. Go figure.

Here is my next question:
How would I go about filling out the form for approval? Considering I'm planning on storing it on my Indiana property?
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Old April 5, 2011, 01:48 AM   #4
David Hineline
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The destructive device would transfer from the current owner on Tax Paid form 4 to you the forms are downloadable on the BATFE website. You would need two fingerprint cards and a form 5330.20 citizenship form, two passport photos and go talk to the chief law enf. officer for the property in Indiana he would have to sign the forms.

The sticky here is that if your C+R license is in Illinois you can't receive the item in Indiana as a C+R but would have to do it as an individual, which once again if the DD is not comming from Indiana then it would be a double tax. The C+R license is cheap so you could get a second one at the farm address.
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Old April 6, 2011, 09:10 AM   #5
4sarge
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Sounds like I need to investigate getting the C&R for the Indiana residence!
Thanks!
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