ATF National Firearms Act Handbook: 2025 Update

PrefaceThis handbook is primarily for the use of persons in the business of importing, manufacturing, and dealing in firearms defined by the National Firearms Act (NFA) or persons intending to go into an NFA firearms business. It should also be helpful to collectors of NFA firearms and other persons having questions about the application of the NFA.This publication is not a law book. Rather, it is intended as a “user friendly” reference book enabling the user to quickly find answers to questions concerning the NFA. Nevertheless, it should also be useful to attorneys seeking basic information about the NFA and how the law has been interpreted by ATF. The book’s Table of Contents will be helpful to the user in locating needed information.Although the principal focus of the handbook is the NFA, the book necessarily covers provisions of the Gun Control Act of 1968 and the Arms Export Control Act impacting NFA firearms businesses and collectors.The book is the product of a joint effort between ATF and the National Firearms Act Trade and Collectors Association. ATF takes this opportunity to express its appreciation to the Association for its assistance in writing and making this publication possible. Table of ContentsChapter 1. IntroductionChapter 2. What Are “Firearms” Under the NFA?Chapter 3. Registration of NFA FirearmsChapter 4. Taxes Imposed by the NFAChapter 5. Qualifying to Do Business in NFA FirearmsChapter 6. Making NFA Firearms by NonlicenseesChapter 7. Manufacturing NFA FirearmsChapter 8. Importing NFA FirearmsChapter 9. Transfers of NFA FirearmsChapter 10. Collectors of NFA FirearmsChapter 11. Exportation of NFA FirearmsChapter 12. RecordkeepingChapter 13. Required Reports and Notifications to ATFChapter 14. Going Out of BusinessChapter 15. Penalties and SanctionsAppendix A. National Firearms Act (26 U.S.C. Chapter 53)Appendix B. ATF Rulings and ArticlesAppendix C. ATF FormsAppendix D. Sample Form Letters Read more