# Any other weapon — NFA firearm category definitions and current transfer/making tax

For Any other weapon, defining threshold is Any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, a pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun shell, weapons with combination shotgun and rifle barrels 12 inches or more, less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading; barrel length is 12 inches or more, less than 18 inches in length, verified against its source on 2026-08-30.

- **NFA category:** Any other weapon _(verified: appears in the quote below)_
- **Defining threshold:** Any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, a pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun shell, weapons with combination shotgun and rifle barrels 12 inches or more, less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading _(verified: appears in the quote below)_
- **Barrel length:** 12 inches or more, less than 18 inches in length _(verified: appears in the quote below)_
- **Transfer tax now:** $0 _(per govinfo.gov, not stated by the source above)_
- **Transfer tax before:** $5 _(per govinfo.gov, not stated by the source above)_
- **Rate effective from:** January 1, 2026 _(per govinfo.gov, not stated by the source above)_

## What the source says

> Any other weapon. Any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, a pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun shell, weapons with combination shotgun and rifle barrels 12 inches or more, less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading, and shall include any such weapon which may be readily restored to fire.

## What govinfo.gov says

> The existing section currently mirrors the pre-OBBBA statutory language of a transfer tax ``at the rate of $200 for each firearm transferred, except that the transfer tax on any firearm classified as `any other weapon' shall be at the rate of $5'' and requires that the transferor pay the transfer tax. This rule amends Sec. 479.82 to reflect the new tax rate of $0 for transferring any NFA firearms except machine guns and destructive devices.

Source: https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm

## Source

- https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11
- https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm

Last verified: 2026-08-30. Review by: 2027-02-21.
Part of [NFA firearm category definitions and current transfer/making tax](https://referencesource.org/nfa-firearm-category-definitions-and-transfer-tax/).