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ATF National Firearms Act HandbookRevised: April 2009Preface This handbook is primarily for the use of persons in the business of importing, manufacturing, and dealing in firearms defined by the National Firearms Act (NFA) or persons intending to go into an NFA firearms business. It should also be helpful to collectors of NFA firearms and other persons having questions about the application of the NFA. This publication is not a law book. Rather, it is intended as a "user friendly" reference book enabling the user to quickly find answers to questions concerning the NFA. Nevertheless, it should also be useful to attorneys seeking basic information about the NFA and how the law has been interpreted by ATF. The book's Table of Contents will be helpful to the user in locating needed information. Although the principal focus of the handbook is the NFA, the book necessarily covers provisions of the Gun Control Act of 1968 and the Arms Export Control Act impacting NFA firearms businesses and collectors. The book is the product of a joint effort between ATF and the National Firearms Act Trade and Collectors Association. ATF takes this opportunity to express its appreciation to the Association for its assistance in writing and making this publication possible. Content Introduction What Are "Firearms" Under the NFA? Registration of NFA Firearms Taxes Imposed by the NFA Qualifying to Do Business in NFA Firearms Making NFA Firearms By Nonlicensees Manufacturing NFA Firearms Importing NFA Firearms Transfers of NFA Firearms Collectors of NFA Firearms Exportation of NFA Firearms Recordkeeping Required Reports and Notifications to ATF Going Out of Business Penalties and Sanctions NFA, 26 U.S.C. Chapter 53 Rulings and ATF Articles ATF Forms Sample Form Letters ATF E-Publication 5320.8