Key to Abbreviations
AOW – any other weapon
ATF – Bureau of Alcohol, Tobacco and Firearms
ATT – Alcohol and Tobacco Tax Division of the IRS, the pre-68 administrators of the NFA
C&R – curio and relic
CFR – Code of Federal Regulations
DD – destructive device
FET – federal excise tax
FFL – federal firearms license
GCA – Gun Control Act
NFA – National Firearms Act
SOT – special (occupational) taxpayer
USC – United States Code
DEWAT – De-activated war trophy
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Or you can make any NFA weapon, except for machine guns (see below), by filing a Form 1, “Application to Make and Register a Firearm”, and paying the $200 making tax, which applies to all of these weapons, including AOW’s. You may not make the proposed weapon until the Form 1 is returned to you approved. The law enforcement certification, photos and fingerprints also apply to Form 1′s, and in fact to any transfer to an individual. Additionally the manufacturer of any NFA weapon, including an individual making one on a Form 1 must mark the receiver of the weapon with the maker’s name and city and state. NFA Branch can grant exemptions from this for DD’s. All types of corporations, including corporate type 01 FFL holders, need not do the certification, photo and fingerprint requirements. Any of the forms listed, and the fingerprint cards, are available for free from ATF, either in Washington, D.C. or your local office.