Tax exemptions
Law enforcement, states, and local governments are totally exempt from the making and transfer (either to or from) taxes, but must comply with the registration requirements. While the NFA only specifically provides that there is no transfer tax due when the US government is the transferee, (26 USC sec. 5852(a)), or a state governmental entity (26 USC sec. 5853(a)), ATF has made up an exemption from the transfer tax where any US or state governmental entity is the transferor, see ATF Chief Counsel Opinion numbers 20023 and 20400. Abuse of that exemption, as in transferring guns through governmental entities so as to avoid transfer taxes, has been prosecuted. See U.S. v. Fleming, 19 F.3d 1325 (10th Cir. 1994).

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Talkin’ to America: An Interview with James Bovard
Talkin’ to America interviews James Bovard, author of _Attention Deficit Democracy_, _Lost Rights_, and many other books.

Interview with Ryan Horsley
Interview with Ryan Horsley of Red’s Trading Post. Firearms dealers must listen and learn more about the evil they are confronted with. Send this interview to every dealer you know. The only true way to stop these arbitrary actions is to abolish the ’68 Gun Control Act and the BATFE. The tool that is needed is on its way: www.thegangmovie.com “The Gang”

ATF takes the position that this includes any combination of parts from which a short barreled rifle can be assembled. And they said this included a set of parts with dual uses. In the Supreme court case of Thompson/ Center Arms v. US, – U.S. – (1994) ATF said it was a set consisting of a receiver, a 16″+ barrel, a pistol grip stock, a shoulder stock, and a barrel less than 16 inches long. The idea of the kit was that you needed only one receiver, and you could have both a rifle and pistol in one gun. While making a pistol out of a rifle is making a short rifle, ATF has long approved of converting a pistol into a rifle, and then converting it back into a pistol, that was not an issue. T/C made one set on a Form 1, then sued for a tax refund, claiming the set was not a SBR, unless it actually was assembled with the shoulder stock, and short barrel, something they instructed the purchaser of the set not to do. The Supreme court disagreed with ATF, and agreed with Thompson/Center.

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MWG 90 Rounder AR-15 Magazine, AR15, AR 15 Magazines | Cabela’s
Take your shooting to the next level with this high capacity magazine. The enclosed MWG 90 Rounder for the AR-15/M16 boasts the finest in state of the art high capacity magazine …

Gun Magazines, Gun Clips & Factory Clips : Cabela’s
MWG 90 Rounder AR-15 Magazine $129.99: ProMag™ Pistol Magazine – Per 2 $44.99~$79.99: ProMag™ Pistol Magazines Select items on sale!

ProMag™ 10/22® . 50-Round Drum Magazine : Cabela’s
50-round capacity drum magazine For sustained shooting fun Rugged polymer housing Stainless steel feed lips for years of service

AR-15 Rifle Accessories: AR-15 Parts, Uppers, Grips & Rails : Cabela’s
MWG 90 Rounder AR-15 Magazine $129.99: Safariland AR-15 Field Cleaning Kit $29.99: Tactical Books and DVD Select items on sale!

Ar 15 Optics – AR-15 Rifle Optics & Accessories : Cabela’s
MWG 90 Rounder AR-15 Magazine $129.99: TAC Force™ AR-15 Discreet Gun Case $89.99~$99.99: Tapco AR-15 Intrafuse Vertical Foregrip

Tapco AR15 30-Round Polymer Magazine : Cabela’s
Engineered for reliability in any environment 30-round capacity for AR-15 rifles … MWG 90 Rounder AR-15 Magazine

MWG 90 Rounder AR-15 Magazine : Cabela’s
Take your shooting to the next level with this high capacity magazine. The enclosed MWG 90 Rounder for the AR-15/M16 boasts the finest in state of the art high capacity magazine …

Another good source of information is the ATF publication, “Federal Firearms Regulations Reference Guide” ATF P 5300.4 (10-95). It contains the GCA, NFA, and the regulations promulgated under those laws, as well as other useful information. Unlike the old “Red Book”, (this has a yellow cover), this one has the Crime Bill, and Brady law in it. It also has the Brady regulations, and the interim Crime Bill regulations. ATF also publishes a compilation of state laws, “State Laws and Published Ordinances-Firearms“, ATF P 5300.5 (10/94). Both are free from ATF. To get forms, or the books, you can write to ATF Distribution Center, PO Box 5950, Springfield, VA 22150-5950. Or phone them at (703) 455-7801. Or your local ATF office should be able to supply them also.

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ATI Stocks

The US Supreme Court, in the case U.S. v. Freed, 401 U.S. 601 (1971), decided the amended NFA made existing unregistered weapons unregisterable, even voluntarily. The provisions mandating registration of existing (illegally possessed) weapons were removed from the NFA in 1968, among other changes. The Secretary of the Treasury is authorized to conduct additional amnesties (Sec. 207(e) of P.L. 90-618, the 1968 Gun Control Act), at his discretion, provided each is not longer than 90 days, and are announced in the Federal Register. There has never been one. ATF officials have stated there will never be another Amnesty, because it would supposedly ruin all prosecutions in progress at the time, as well as increase the number of NFA guns overnight, because people will make guns that don’t exist now, to register them.

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Mounting Solutions Plus Coupon Codes (1 available) – Tjoos
Also included are mounts for reflex or red dot sights; such as, the Holosight and the Aimpoint Comp. Visit http://www.mountsplus.com/ Mounting Solutions Plus Contact Details and …

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AR-15 Accessories, Scope Rings & Scope Mount from Mounting Solutions Plus a manufacturer of high quality tactical firearm accessories and a distributor of respected Shooting …

Rifle sights & Rifle scopes for AR-15’s
A DEWAT machine gun transfers tax free, as a “curio or ornament”, on a Form 5. To be a DEWAT, a gun should have a steel weld in the chamber, and have the plugged barrel steel …

TV WALL MOUNTS items – Get great deals on Audio Video Cables, VGA …
Buy TV WALL MOUNTS, Audio Video Cables items on eBay. Find a huge selection of VGA, Mice and Keyboards, transmitter items and get what you want today.

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LCD Plasma TV Wall Mount Bracket … Your Best Source for Plasma LCD and LED TV Wall Mount Brackets on the web.

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AR15 Parts and Accessories » 2010 » May
May 31, 2010

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Aluminum Rail Bracket Post Mounts Plus 10″
Aluminum Rail Bracket Post Mounts Plus 10″. Available for 2½” or 3¼” posts (10″high). For concrete installations it includes 4-5/16″ x 5″ GRK Caliburn XL screws.

Copyright by James O. Bardwell, 1994, 1995, 1996, 1997. Permission is given to reproduce this document or portions thereof with attribution, for non-commercial, or non-governmental use only. No claim to U.S. statutes or regulations quoted herein. This is accurate, to the best of my knowledge, as of 3/29/97. Nothing written here should be taken as legal advice. If you have a legal problem, you should talk to a lawyer.

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TX Girl, 5, Dies in Pellet Air Rifle Shooting – KBTX.com
Police Chief Roy Salazar says Sarah Salinas died Wednesday after being shot in the chest. She was pronounced dead at a hospital in Alice. Investigator Ric Ortiz with the Nueces County Medical Examiner’s Office says the …

Cops: Man Pulls Rifle After Losing Arm-Wrestling Match – click orlando
FORT PIERCE, Fla. — A 25-year-old man sprang into a violent rage after losing an arm-wrestling match, Fort Pierce police said. Erick Lee Blanton is accused of driving his pickup across a lawn, over a mailbox …

Shootout between Grant Co. deputies and boy, 13, armed with rifle – KREM
MOSES LAKE, WA. — Grant County Sheriff’s deputies arrested a 13-year-old boy Wednesday after he engaged in a shootout with officers. Deputies were called to the 20,000 block of North Frontage Road Wednesday …

Police shoot man with assault rifle in West Seattle – MyNorthwest.com
… night after he allegedly aimed an assault rifle at them from the back yard of a West Seattle … said Deputy Chief Nick Metz. Metz said the 59 year old man was transported to Harborview Medical Center,

# Mary Mary Quite Contrary buys an AR-15 Accessories lower from her dealer who purchased it 7 years ago, built it into a SAW 2 weeks later, and in January ’96 tore it apart to sell as components. Did she buy a pre-ban receiver? Yes… it was a SAW before The Date.

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In short, these are serious penalties. NFA regs are a pain, and in my opinion, contrary to the Constitution. Ignore them, and get caught, and you will pay a very high price.