Forcing tax stamps as an SBR. If the brace is a “shoulder stock” then the gun requires the $200 tax stamp. However, if it is being used as an “arm
Brace” then it is not a stock and is therefore a legal pistol that does not require the stamp.
The ruling is that people using the brace as a makeshift stock are just “misusing the accessory” and despite that the gun is being used as a de-facto SBR in this setup, the use of the brace as the stock means that it’s technically not a rifle but a pistol instead and so they can’t classify it as an SBR. Much the same idea as using a screwdriver as a framing hammer isn’t it’s intended use, but it’s what some people decide to do with it. However, beyond these semantics and on to more enforceable provisions of the NFA ‘34 in regard to AR-pistols. Pistols cannot have a vertical foregrip without being ascribed to “any other weapon” (AOW) Status that also requires a $200 stamp (an angled grip is fine though because gun laws are logical and make total sense). So what they are now doing with AR-pistols is cracking down on people trying to accessorize them with grips and other attachments that might bring them into AOW status along with the arm brace instead of pursuing the arm brace as an SBR status on the guns.
I don’t have any documentation and I have no need to as I don’t own any AR-style platforms. Most of what I’ve learned about these new policy rulings comes from talking with some FFL’s at local gun shows and shops.
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-QM
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