For those who are curious or care to know you can learn ALL that there is to know about the National Firearms Act.
Below is a backgrounder toward how this handbook came to be...
National Firearms Act Handbook Now Online
Wednesday June 6, 2007
Firearms dealers, collectors, gunsmiths and anyone else involved in the firearms industry will be glad to learn that the Bureau of Alcohol, Tobacco and Firearms (BATF) has made the entire National Firearms Act Handbook available online.
The Handbook can be viewed in a handy chapter-by-chapter version, or the entire 10.14 megabyte volume can be downloaded in its entirety.
BATF was assisted by the National Firearms Act Trade and Collectors Association (NFATCA) in putting the Handbook online.
The Handbook is an essential document for understanding and complying with the National Firearms Act.
The National Firearms Act (NFA), originally enacted in 1934, imposes a tax on the making and transfer of firearms defined by the Act, as well as a special occupational tax on persons and entities engaged in the business of importing, manufacturing, and dealing in NFA-regulated firearms. The law also required the registration of all NFA firearms with the Secretary of the Treasury. Firearms subject to the 1934 Act included shotguns and rifles having barrels less than 18 inches in length, certain firearms described as “any other weapons,” machineguns, and firearm silencers.
Along with the NFA, many state and local laws also govern the sale, ownership and use of firearms, components and ammunition.
The Bureau of Alcohol, Tobacco and Firearms is a regulatory agency of the U.S. Department of the Treasury.
Source - National Firearms Act Handbook Now Online
The above handbook is inclusive of all current amendments, to which there have been multiple additions and revisions over the past SEVENTY FOUR YEARS it's been in existence, and can be downloaded in it's entirety as a single handbook at; http://www.atf.gov/firearms/nfa/nfa_...ndbook-rev.pdfQuote:
The National Firearms Act (NFA) Handbook is available on the ATF website (ATF Online - Bureau of Alcohol, Tobacco, Firearms and Explosives) and may be downloaded from this site onto a CD.
Please be aware that the NFA Handbook is not available in a printed version. Our goal is to ensure the regular update and availability of this document without going through the time intensive and costly process of printing. This will result in the continuous availability of a more current and accurate guidebook.
Please do not contact ATF’s NFA Branch or Distribution Center for a printed version. The NFA Handbook is not available from the Department of Justice or the Government Printing Office.
Signature of Kenneth E. Houchens
Kenneth E. Houchens
Chief, NFA Branch
* Table of Contents
* Chapter 1 - Introduction
* Chapter 2 - What Are "Firearms" Under the NFA?
* Chapter 3 - Registration of NFA Firearms
* Chapter 4 - Taxes Imposed by the NFA
* Chapter 5 - Qualifying to Do Business in NFA Firearms
* Chapter 6 - Making NFA Firearms By Nonlicensees
* Chapter 7 - Manufacturing NFA Firearms
* Chapter 8 - Importing NFA Firearms
* Chapter 9 - Transfers of NFA Firearms
* Chapter 10 - Collectors of NFA Firearms
* Chapter 11 - Exportation of NFA Firearms
* Chapter 12 - Recordkeeping
* Chapter 13 - Required Reports and Notifications to ATF
* Chapter 14 - Going Out of Business
* Chapter 15 - Penalties and Sanctions
* Appendix A (NFA, 26 U.S.C. Chapter 53)
* Appendix B (Rulings and ATF Articles)
* Appendix C (ATF Forms)
* Appendix D (Sample Form Letters)
Source - ATF Online - National Firearms Act Handbook
Or simply go to the as cited source link and each chapter is available for individualized review and study.