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Hi Ronald, No tax stamp needed on this.

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No tax stamp because its classified as a handgun

Absolutely no tax stamp required. this will transfer same as a regular pistol as it has no stock just the protruding buffer tube. It is perfectly legal to add a "Stabilizing Brace" such as pictured here : http://www.primaryarms.com/SSP%20Applications/NetSuite%20Inc.%20-%20SCA%20Mont%20Blanc/Development/img/KAK-SHKWV-BLK_02.jpg