Correct, to a point. A shotgun has to have a overall leangth of 26" and a barrel oal of 18" period! Any shotgun with a barrel/s under 18" or a OAL of 26" is concidered a nfa weapon ".410/45lc rifled barrel exclusion applies to pistols only" A shotgun with <-18" barrels and no stock can either be a aow or a sbs, a shotgun with a buttstock with <-18" barrels is a sbs it all depends on whats on the form 1,3 or 4. To form 1 "manufacture" a sbs or aow both are $200, however if you buy a pre made aow its a $5 stamp for transfer.Bitwise said: