Delayed build on tax stamp?

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  • Johnny C

    Master
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    8   0   0
    May 18, 2009
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    Solsberry , In
    When applying for a SBR on an e-form 1, caliber and bbl. length must be specified.
    Now, you can't have all the parts in a box waiting for the stamp or you run afoul of the intent clause.

    Question is basically; Can I apply for the stamp and receive it then put the stripped AR lower in the safe and not build it up or order ANY parts for years?

    Also, is the lower considered to be an SBR when I receive the stamp, even before it is engraved, or is the engraving equate to the manufacture of the SBR and the stamp is just permission to manufacture?

    Thanks,
    Johnny C
     

    SteveM4A1

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    2   0   0
    Sep 3, 2013
    2,383
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    Rockport
    My opinion..

    When applying for a SBR on an e-form 1, caliber and bbl. length must be specified.
    Now, you can't have all the parts in a box waiting for the stamp or you run afoul of the intent clause.

    Question is basically; Can I apply for the stamp and receive it then put the stripped AR lower in the safe and not build it up or order ANY parts for years?

    Of course. Although, if you don't have any of the parts to configure it into an SBR, it isn't an SBR.


    Also, is the lower considered to be an SBR when I receive the stamp, even before it is engraved, or is the engraving equate to the manufacture of the SBR and the stamp is just permission to manufacture?

    The lower is only an SBR when assembled in SBR form. This is why you can have a registered lower with a non-sbr upper and it is no longer an SBR per the ATF and can be transported across state lines without notification.


    Thanks,
    Johnny C
     

    Goodcat

    From a place you cannot see…
    Site Supporter
    Rating - 100%
    152   0   0
    Jan 13, 2009
    3,395
    83
    New Pal
    The tax stamp is approval to make a firearm, no deadline specified!
    This. You can register 100 lowers receivers as SBRs (this is the legal "gun"), put them in a closet for fifty years, then assemble them all. A registered SBR (receiver only), can be the receiver, or a fully built weapon. Either way it doesn't change anything.
     

    Slow Hand

    Master
    Rating - 99.3%
    146   1   0
    Aug 27, 2008
    3,113
    149
    West Side
    Yep. No time limit. And, if for some reason you decide not to build them as SBR's later o , you can actually file for a refund. I have an approved F1 for a 5.56 can from last October. Got busy and have barely done anything to it...
     
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