Short-barreled shotgun
For Short-barreled shotgun, defining threshold is A shotgun having one or more barrels less than 18 inches in length, and any weapon made from a shotgun, whether by alteration, modification, or otherwise, if such weapon as modified has an overall length of less than 26 inches; barrel length is less than 18 inches; overall length is less than 26 inches, verified against its source on 2026-08-30.
- NFA category
- Short-barreled shotgun verified
- Defining threshold
- A shotgun having one or more barrels less than 18 inches in length, and any weapon made from a shotgun, whether by alteration, modification, or otherwise, if such weapon as modified has an overall length of less than 26 inches. verified
- Barrel length
- less than 18 inches verified
- Overall length
- less than 26 inches verified
- Transfer tax now
- $0 per govinfo.gov
- Transfer tax before
- $200 per govinfo.gov
- Rate effective from
- January 1, 2026 per govinfo.gov
- Making tax now
- $0 per govinfo.gov
- Making tax before
- $200 per govinfo.gov
What the source says
Short-barreled shotgun. A shotgun having one or more barrels less than 18 inches in length, and any weapon made from a shotgun, whether by alteration, modification, or otherwise, if such weapon as modified has an overall length of less than 26 inches.
— ecfr.gov, retrieved 2026-08-25
What govinfo.gov says
Similarly to Sec. 479.82, this rule implements conforming changes to Sec. 479.84(b)(1) to reflect the new tax rate of $0 for transferring any NFA firearms except machine guns and destructive devices, in accordance with the OBBBA. The existing section mirrors the pre-OBBBA statutory language requiring a $200 tax for transferring silencers, short-barreled rifles, short-barreled shotguns, machine guns, and destructive devices, and a $5 tax for transferring AOWs.
— govinfo.gov, retrieved 2026-08-25
What govinfo.gov says
Section 479.61 reiterates the requirement and scope of the making tax on NFA firearms. While the existing section currently mirrors pre- OBBBA statutory language of a $200 tax on ``each firearm made,'' this rule aligns the section with the OBBBA by narrowing the scope of the $200 tax to only machine guns and destructive devices and reducing the tax on silencers, short-barreled rifles, short-barreled shotguns, or AOWs to $0.
— govinfo.gov, retrieved 2026-08-25
Sources
- ecfr.govhttps://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-478/subpart-B/section-478.11
- govinfo.govhttps://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm
- govinfo.govhttps://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm