Anonymous
6/10/2025, 2:18:22 AM
No.63808300
>>63807301
"Newly manufactured firearm" is probably the wrong phrasing, but the excise tax on complete handguns, rifles, shotguns, and some hunting and archery equipment isn't applied to lowers since they aren't any of those things, and I wouldn't put it past the ATF to give an FFL a hard time over something transferred as a "Other Firearm (e.g., frame, receiver, etc.)" turning up in their bound book later as a rifle without some godforsaken form having been filled out first.
"Newly manufactured firearm" is probably the wrong phrasing, but the excise tax on complete handguns, rifles, shotguns, and some hunting and archery equipment isn't applied to lowers since they aren't any of those things, and I wouldn't put it past the ATF to give an FFL a hard time over something transferred as a "Other Firearm (e.g., frame, receiver, etc.)" turning up in their bound book later as a rifle without some godforsaken form having been filled out first.