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You would need to file an ATF Form 1 as this would amount to making an SBR assuming those are legal in your state. The tax stamp would be $200 and additionally you would need required engraving for an added cost. It is for this reason that many people opt for installing pistol "braces" as opposed to stocks which do not change the pistol classification. I believe CNC Warrior makes a brace version of the folding tube stock if that's what you were looking at, product code 29380 (out of stock, naturally).