This is correct. The SOT, or Special Occupational Tax, added to the Type 01 FFL, allows one to deal with MGs.
The "class 3" moniquer comes from the "form 3" documents used to transfer such weapons.
"Class 3" has crept into the vernacular of the trade but it is not strictly or legally accurate. (Like calling an MP40 a Schmeisser)
Thanks for keeping it accurate, Tom
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