A shotgun under 18" without a butt stock would be classified as an AOW under the NFA and would require a $5 tax stamp. If the same gun had a butt stock affixed it would be an short barred shotgun (SBS) and would require a $200 tax stamp. I believe an SBS can either have a butt stock or not, but an AOW shotgun must *not* have a butt stock.
what is the law about shotgun pistols
saw an episode of sons of guns the other night when they cut the barrel and stock down on a side by side 20 gauge...called it a leopard gun. just got me to wondering what the law is about barrel length if its a pistol?
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Aha - thanks for clarifying that. Didn't realize it was $200 to manufacture both.
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