Application For Tax Paid Transfer And Registration Of Firearm (Page 5 of 6) in pdf

EXCEPTION NICS Improvement Amendments Act of 2007: A person who

foreign visitor who has been so designated by the Department of State; (6) is a

has been adjudicated as a mental defective or committed to a mental institution

foreign law enforcement officer of a friendly foreign government entering the

in a state proceeding is not prohibited by the adjudication or commitment if the

United States on official law enforcement business; (7) has received a waiver

person has been granted relief by the adjudicating/committing state pursuant to a

from the prohibition from the Attorney General of the United States.

qualifying mental health relief from disabilities program. Also, a person who has

been adjudicated as a mental defective or committed to a mental institution by a

s. Fugitives from Justice. Any person who has fled from any State to avoid

department or agency of the Federal Government, such as the U.S. Department of

prosecution for a felony or a misdemeanor, or any person who leaves the State

Veteran’s Affairs, is not prohibited by the adjudication or commitment if either:

to avoid giving testimony in any criminal proceeding. The term also includes

(a) the person’s adjudication or commitment was set-aside or expunged by

any person who knows that misdemeanor or felony charges are pending against

the adjudicating/committing agency; (b) the person has been fully released or

such person and who leaves the State of prosecution.

discharged from all mandatory treatment, supervision, or monitoring by the

agency; (c) the person was found by the agency to no longer suffer from the mental

Preparation of Application

health condition that served as the basis of the initial adjudication/commitment; or

(d) the person was granted relief from the adjudicating/committing agency pursuant

a. Authority. As provided by 26 U.S.C. §§ 5811 and 5812, any person seeking to

to a qualified mental health relief from disabilities program. Persons who fall within

transfer a firearm must complete, in duplicate, an application on this form for each

one of the above exceptions should mark “no” in the applicable box. This

firearm. The transferor must furnish all the information called for on this application

exception to an adjudication or commitment by a Federal department or agency

form.

does not apply to any person who was adjudicated to be not guilty by reason of

insanity, or based on a lack of mental responsibility, or found incompetent to stand

b. Transfer Tax Rates. The transfer tax is $200.00 except when the firearm

trial, in any criminal case or under the Uniform Code of Military Justice.

is an ‘any other weapon’ where the tax rate is $5.00.

p. Restraining Order. Under 18 U.S.C. § 922, firearms may not be sold to

c. Federal Firearms Licensees. If the transferor or transferee is a Federal Firearms

or received by persons subject to a court order that: (A) was issued after

licensee (FFL) under the GCA, the licensee’s complete name, trade name (if any),

a hearing which the person received actual notice of and had an opportunity

and address shall be entered in items 2a or 3a of this form, respectively. The complete

to participate in; (B) restrains such person from harassing, stalking, or

license number for each shall be entered in items 5 and 7 of the form and if the licensee

threatening an intimate partner or child of such intimate partner or person,

is a special (occupational) taxpayer under the NFA, the licensee’s employer

or engaging in other conduct that would place an intimate partner in

identification number (EIN) shall be entered in item 6 and 8 of the form, along

reasonable fear of bodily injury to the partner or child; and (C)(i) includes a

with the class of special tax paid. IMPORTANT NOTE: The business structure

finding that such person represents a credible threat to the physical safety of

of the licensee shall be described consistently. For example, if the transferor is a sole

such intimate partner or child; or (ii) by its terms explicitly prohibits the use,

proprietor, item 3a shall reflect the FFL information for the sole proprietor business

attempted use, or threatened use of physical force against such intimate

and item 7 shall reflect the FFL number for that sole proprietor business. Item 8

partner or child that would reasonably be expected to cause bodily injury.

will reflect the EIN for the sole proprietor business. If the special tax is paid as a

An “intimate partner” of a person is: the spouse or former spouse of the

corporation, then it is not valid for the transaction. Similarly, a corporation name

person, the parent of a child of the person, or an individual who cohabitates

shown in item 3a with the FFL number and EIN of a sole proprietor will not be valid

or has cohabitated with the person.

for the transaction.

q. Misdemeanor Crime of Domestic Violence: A Federal, State, local,

d. Completion of Form.

tribal offense that is a misdemeanor under the Federal, State, or tribal law

and has, as an element, the use or attempted use of physical force, or the

(1) The transferor shall provide the transferee’s complete name and

threatened use of a deadly weapon, committed by a current or former

physical address (no Post Office boxes) in item 2a. If the transferee

spouse, parent, or guardian of the victim, by a person with whom the victim

is a trust or legal entity, show only the complete name of the trust or

shares a child in common, by a person cohabitating with, or has cohabited

legal entity and do not include any individual names (such as names

with the victim as a spouse, parent, or guardian, or by a person similarly

of trustees or corporate officials). The address shall be the location

situated to a spouse, parent, or guardian of the victim. The term includes

within the particular state where the firearm will be maintained for

all misdemeanors that have as an element the use or attempted use of

a trust or legal entity. In the case of two or more locations for a legal

physical force or the threatened use of a deadly weapon (e.g., assault and

entity, the address shown shall be the principal place of business within

battery), if the offense is committed by one of the defined parties. (See

the particular state (or principal office, in the case of a corporation).

Exception in the definition of “Prohibited Person”). A person who has

(2) If the transferee is an individual, the entire Form 4 shall be com

been convicted of a misdemeanor crime of domestic violence also is not

pleted. In addition, the transferee must include his or her finger

prohibited unless: (1) the person was represented by a lawyer or gave up the

prints on FBI Form FD-258 and his or her photos (see instruction 2g).

right to a lawyer; or (2) if the person was entitled to a jury, was tried by a

(3) If the transferee is other than an individual, e.g., a trust or legal entity

jury, or gave up the right to a jury trial. Persons subject to this exception

such as a corporation, the transferee shall not complete items 14,

should mark “no” in the applicable box.

15,16,17,18, and 19. All other items must be completed

including the signing of the Transferee Certification statement by the

r. Alien Admitted to the United States Under a Nonimmigrant Visa. An

transferee.

alien admitted to the United States under a nonimmigrant visa includes,

(4) Documentation of entity existence:

among others, persons visiting the United States temporarily for business or

(a)

If the transferee is other than an individual, the transferee must

pleasure, persons studying in the United States who maintain a residence abroad,

attach documentation evidencing the existence and validity of

and certain temporary foreign workers. These aliens must answer “yes” to

the entity, which includes complete and unredacted copies of

question 16.d.1 and provide the additional documentation required under

partnership agreements, articles of incorporation, corporate regis

question 16.d.2. Permanent resident aliens and aliens legally admitted to the

tration, declarations of trust with any trust schedules, attachments,

United States pursuant either the Visa Waiver Program or to regulations

exhibits, and enclosures.

otherwise exempting them from visa requirements may answer “no” to this

(b)

If the transferee entity has had an application approved as a

question and are not required to submit the additional documentation under

maker or transferee within the preceding 24 months of the date

16.d.2. An alien admitted to the United States under a nonimmigrant visa

of filing this application, and there has been no change to the

is not prohibited from purchasing, receiving, or possessing a firearm if the

documentation evidencing the existence and validity of the entity

alien: (1) is in possession of a hunting license or permit lawfully issued by the

previously provided, the entity may provide a certification that

Federal Government, a State, or local government, or an Indian tribe federally

the information has not been changed since the prior approval and

recognized by the Bureau of Indian Affairs, which is valid and unexpired; (2)

shall identify the application for which the documentation had

was admitted to the United States for lawful hunting or sporting purposes; (3) is

been submitted by form number, serial number, and date

an official representative of a foreign government who is accredited to the United

approved.

States Government or the Government’s mission to an international organization

(5) If the transferee is other than an individual, each responsible person

having its headquarters in the United States; (4) is an official representative of

of the trust or legal entity (see definition 1e) must include a completed

a foreign government who is enroute to or from another country to which that

ATF Form 5320.23, National Firearms Act (NFA) Responsible Person

alien is accredited; (5) is an official of a foreign government or a distinguished

Questionnaire, with the submitted Form 4.

ATF Form 4 (5320.4)

Revised (

)

Application For Tax Paid Transfer And Registration Of Firearm Page 5

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