Jeff, since this firearm has a Shoulder Stock and barrel less than 18 inches, it is classified as a Short Barreled Shotgun (SBS) and must be registered as an NFA firearm and $200 Tax Stamp must be paid. An SBS is a shotgun that has a barrel length less than 18 inches and/or an overall length less than 26 inches. Therefore, if it has a buttstock and a smooth barrel but either the barrel or the overall length aren’t long enough, then it is regulated as an SBS.

Jeff, This is an NFA item. This is a Short Barrel Shotgun. ALL NFA RULES APPLY! Need to pay $200 tax stamp and fill out ATF forms to own this Short Barrel Shotgun.