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It is classified as an AK pistol.

Hi Justin and welcome. It has no stock so is classified as a standard handgun/pistol. Cheers, stay safe and enjoy!

Hi Justin, this has no stock, so it is classified as a pistol. It is not a SBR, no tax stamp needed. Stay safe & have a great day!

yes it is a pistol not a sbr and does not require a tax stamp