The National Firearms Act ("NFA"), 72nd Congress, Sess. 2, ch. 757, 48 Stat. 1236, enacted on June 26, 1934, currently codified as amended as 26 U.S.C. ch. 53, is an Act of Congress that, in general, imposes a statutory excise tax on the manufacture and transfer of certain firearms and mandates the registration of those firearms. The Act was passed shortly after the repeal of Prohibition. The NFA is also referred to as Title II of the Federal firearms laws. The Gun Control Act of 1968 ("GCA") is Title I.
All transfers of ownership of registered NFA firearms must be done through the federal NFA registry. The NFA also requires that transport of NFA firearms across state lines by the owner must be reported to the ATF.
Read more about National Firearms Act: Background, Categories of Firearms Regulated, Registration, Purchases, Taxes and Transfers, Criminal Conduct, Criminal Penalties, Exceptions, The Market For NFA Items, Miller Case
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