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1. A gun that was once made with a shoulder stock and longer barrels. It is a “Short Barreled Shotgun” that has a $200 transfer tax, and takes most of a year (at the speed of bureaucracy) for the transfer paperwork.
2. A gun that was made from the beginning in the pistol form factor. It is “Any Other Weapon” under the NFA. It has a $5 transfer tax, and takes most of a year (at the speed of bureaucracy) for the transfer paperwork.
3. A gun that has some vestige or simulacrum of rifling in the barrel… this is a pistol under the law, and a Title 1 firearm that does not fall under the NFA at all. It can be sold over counter at any FFL, and the buyer can walk out with it, except in states like California where one of the “sickeners” that politicians and criminals impose on lawful owners is a waiting period.
Len asks if this makes any sense. Of course it doesn’t make any sense, it’s the law.
"Arms discourage and keep the invader and plunderer in awe, and preserve order in the world as well as property. . . Horrid mischief would ensue were the law-abiding deprived of the use of them."
- Thomas Paine
"Malo periculosam, libertatem quam quietam servitutem."
12ga., 14.5" smoothbore, is over 26" long , and requires no tax stamp.
Falls right between the definition of a AOW and a short-barreled shotgun.
You dare not add a buttstock, shorter pistol grip, or carry it concealed, or run you will run afoul of the NFA.
It is considered a "other firearm"; not a pistol, not a rifle or shotgun.
Some states won't allow it, so you need to do some research.