A DEWAT is an unserviceable gun that has an intact receiver, thus, as of the GCA of 1968, it is a machine gun. In 1955 the ATT decided that a gun that was a registered war souvenir (or for a time, a contraband unregistered gun) could be removed from the coverage of the NFA if it was rendered unserviceable by steel welding the breech closed, and steel welding the barrel to the frame. All this was to be done under the supervision of an ATT inspector. See Revenue Ruling 55-590. The gun became a wall hanger, ornament, like parts sets now. This was not the same as an unserviceable gun, which was still subject to the NFA, but exempt from the transfer tax. These steel welded guns were DEWAT’s. DEWAT stands for DEactivated WAr Trophy; it was regularly done for servicemen who wished to bring home NFA war souvenirs. It was also done to WWI and WWII era guns imported as surplus by companies like ARMEX International, and Interarmco, and then sold through the mail in ads in gun magazines. The glory days before 1968. A DEWAT must now be registered to be legal, there is no longer a legal difference between a DEWAT and an unserviceable weapon. A few states only allow individuals to own DEWAT machine guns, Iowa comes to mind.

–

glow stick and light stick
AR-15. In the Bushmaster Carbon AR-15 line, the Type 97 Pistol includes the top of the line features that will stand out at any range. With a space-age look and high tech design …

* General Info on NFA weapons
* Obtaining the law enforcement certification
* NFA weapons and the 4th amendment
* NFA weapon amnesties
* Machine gun sears and conversion parts
* DEWATs
* Any other weapons
* Destructive devices
* Sound suppressors (Silencers)
* Short barreled rifles
* Appendix – State NFA restrictions and a note about California ATF Forms, compiled by Trenton Grale

–

Short shotguns and short rifles are defined at (c)(1) and (c)(2) respectively; the definitions are essentially the same as federal law. HOWEVER, unlike the feds, California courts have ruled that the length of a rifle with a folding stock is measured with the stock folded, not extended, as the feds do. So a gun that is not a short rifle under federal law may be one under California law. See People v. Rooney, 17 Cal.App.4th 1207 (1 Dist. 1993).

GETTING THE LAW ENFORCEMENT CERTIFICATION

–

There is no tax on a transfer to a lawful heir from the owner’s estate. Lawful heir just means someone named in a will to get the weapons, or a person entitled to inherit under the applicable intestacy laws if there was no will, or the will did not apply. The heir must be able to own the weapon under state and federal laws. The heir will have to do all the other steps of a transfer to an individual. Unless the heir is a class 3 he may not inherit post-86 machine guns (and would also need the police demo letter, see below). ATF is supposedly now allowing non licensed heirs to inherit pre-86 sample guns, a change from past policy. A weapon to an heir may also be transferred interstate, if need be; the gun need not be transferred to a dealer in the heir’s state, if the deceased owner resided in another state.

A sole proprietor SOT may keep any NFA weapon he has after surrendering his SOT, as his personal property, except post-86 machine guns, discussed below. If ATF thinks, based on the number of weapons retained and the timing, that your SOT status was used to evade the transfer taxes, they may demand tax on all or some of the guns, although you will be entitled to a credit against that for your annual $500 or $1000 SOT tax. Conceivably you could also be prosecuted for tax evasion.

–

Infrared Spotlight Spotlight, KNVIR05 – 12v, Corded 500,000 Candle Power Flashlight

• AC/DC Charger and DC Adapter Included

• pistol grip handle w/trigger lock.

• Rubber Boot and IR Filter

• No limit on usage time due to heat

Taxpayer privacy
The transfer paperwork is nominally a tax return; the purpose of the registration, and the National Firearms Registration and Transfer Record (Registry) is keeping track of who owes the tax. ATF takes the position that taxpayer privacy laws apply to a transfer form, and that they may not discuss a pending transfer with anyone but the taxpayer, who is the transferor (seller), as he is responsible for the tax by law. This also serves to allow ATF to refuse to discuss why a transfer is taking so long with the party who is most interested in that question, the transferee (buyer). However, in another context (releasing information under the Freedom of Information Act) ATF has decided that as to a Form 4, the tax form is a joint return between the transferor and transferee, (see 1980 Auto Ordnance Corp. memo) so in that case the transferee should be entitled to the information about the application on the same basis as the transferor. That is not the usual practice, however. The NFA also prohibits the use of Registry information obtained from natural persons (only) for any law enforcement purpose except prosecutions for making a false statement on a transfer form (26 USC sec. 5848). Other tax laws prohibit the release of transfer information, as a tax return, except for certain narrow law enforcement type circumstances. See 26 USC sec. 6103.

–

Hoyt Technologies HL-1 Tactical Flashlight

The revolutionary design of the HL-1 tactical flashlightbrings a new level of flexibility and usability unmatched by any other light. Unlike typical multi-mode flashlights that require you to cycle through all modes whether you want them or not, the HL-1 groups only the functions you need into user-selectable, application-specific configurations. In addition, the HL-1 does not have a delay when switching modes like some inferior designs.

The HL-1 comes with 2 different lens bezels. The tight hot-spot and even spill area of the standard bezel is great for maximum throw. The included diffused bezel provides a wide area of bright even light that will light an entire room evenly and is great for close quarters work.

The included waterproof, crushproof carrying case holds your HL-1, 4 extra batteries and the extra bezel so there ready to go when you need them.

From camping & backpacking to disaster preparedness to police and military operations, the power and versatility of the HL-1 makes it the perfect light for any application.

Features

• Aerospace-grade aluminum construction

• Mil-Spec type III hard anodized Finish

• Anti-scratch tempered glass lens

• Shockproof high power LED

• Waterproof double O-ring seals

• Balanced, ergonomic design

• Anti-roll flanged grip design

• Serialized for positive ID

• Diffused light bezel included

• Crushproof, waterproof case included

Specifications

• Max Output: 155 Lumens

• Min Output: 7 Lumens

• Runtime (max output): 100 minutes

• Runtime (min output): 100 hrs

• Length: 5.9 inches

• Weight: 6.9 oz

• battery : (2) 123a lithium

Functions

• (4) Multi-function, application specific operational modes
• Universal-Survival-Close Quarters Combat- Weapon/Nav

• (5) Illumination modes
• Low-High-Full Adjust-7Hz Strobe-SOS Strobe

• Adjustable low light setting

• Constant and Momentary On

• Simple, Intuitive clickie switch

• Lockout tailcap

Flashlights from Hoyt Technologies at MWG.

Note that the silencer definition applies only to devices for firearms, i.e. powered by an “explosive”. An air gun silencer is not covered. But if it can be used on a firearm it would be. Thus an airgun silencer permanently attached to the airgun, or too flimsy to be used on a firearm, should be exempt. If you have an interest in pursuing this line of thought submit a sample or drawings to ATF Tech. Branch. I am not aware of any airgun silencer currently made, or determined to be exempt from this definition. But clearly there is room under the definition for such a gadget. Likewise, since antique guns, as defined in the GCA are not “firearms”, a silencer for such a gun is not, or should not be, covered. Perhaps one fitted permanently to a pre-1899 gun? The mind reels.

–

The definition of “machinegun” in the NFA (26 USC sec. 5845(b)) includes parts to convert a gun into a machine gun. Note that conversion parts are not included in the definition of “firearm” under the Gun Control Act, one of the few things I know of that is a firearm under the NFA, but not the GCA. Thus the purchaser of a conversion part from an FFL need not do a 4473 form, unlike other NFA weapons. Of course the host gun, if purchased from an FFL, will require the 4473. This reading of the law is based on numerous statements from ATF, and the definition of “firearm” under the GCA, which requires it be able to expel a shot. However, at least one very slow judge has decided that somehow the definition of “firearm” in the GCA “incorporates” the definition of “machine gun” under the GCA (even though the law doesn’t say that) and that a machine gun conversion part is a “firearm” under the GCA as well as the NFA. I think the judge is clearly wrong, even ATF reads the law better than that, but the point is to be careful. The case is U.S. v. Hunter, 843 F.Supp 235 (E.D. Mich. 1994), and see also the same judge’s second opinion in the same case, at 863 F.Supp. 462 (E.D. Mich. 1994). These parts are called registered sears, as well as other parts or sets of parts to convert a gun into a machine gun.