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I would think that whoever you willed them to would have to immediately apply for the necessary permits to have them transferred over to them.
It would be much better for the person you willed them to,to already have a the permits or payments in (with reciepts) necessary to have the things.
The ATF would'nt track down your stuff,they would jail whoever had that stuff illegally,if the willed to person failed to do the necessary paperwork and got checked out by chance.
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