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for the record I think the regulations against fully automatics and other class III weapons are unconstitutional.
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The "tax" is within the Constitution and was the only way they could pull their little end run off back when there was still some concern about looking like they cared. They didnt "ban" the guns, simply taxed them, and at a rate that was very prohibitive at the time. Luckily for us, they havent adjusted it for inflation. Last I heard, it would be around $3000 if they did.