Application For Tax Paid Transfer And Registration Of Firearm Page 6

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e. Transferee Necessity Statement. Item 13 must be completed by the transferee
physical description of the firearm or in the markings on the firearm,
if:
including the serial number, contact the NFA Branch in regard to these
differences.
(1) the firearm to be transferred is a machinegun, short-barreled rifle,
short-barreled shotgun, or destructive device;
n. State or Local Permit. If a State or local permit or license is required
(2) the transferor is licensed under the GCA to deal in such device or fire
for the transferee prior to acquisition of the firearm, a copy of the permit
arm; and
must be included with the application. If the transferee is a trust or legal
(3) the transferee is not licensed under the GCA to deal in such device or
entity, when the State of residence for any responsible person requires a
firearm.
State or local permit or license, a copy of the permit or license must be
submitted with Form 5320.23, National Firearms Act (NFA) Responsible
f. Law Enforcement Notification. The transferee must provide a copy of the
Person Questionnaire.
Form 4 to the chief law enforcement officer who has jurisdiction over the
area of the transferee’s address shown in item 2a of the Form 4. In
3.
Approval of Application. Upon approval of an application, the NFA Branch will
addition, if the transferee is other than an individual, a copy of the Form
return the approved copy to the transferor for delivery with the firearm to the
5320.23, National Firearms Act (NFA) Responsible Person Question
transferee. Since the approval of the application effectuates registration of the
naire, completed by each responsible person must be provided to their
firearm to the transferee, the physical transfer of the firearm must be
respective chief law enforcement officer. The chief law enforcement
completed immediately; however, the transferor must not transfer the firearm
officer is considered to be the Chief of Police; the Sheriff; the Head of the
until the application has been approved and received. If the physical transfer
State Police, or a State or local district attorney or prosecutor.
of the firearm cannot be completed immediately, the transferor must contact
the NFA Branch with the specifics.
g. Photographs and Fingerprints. An individual transferee, except if
Withdrawal of Application. The transferor may withdraw an application prior
licensed as a manufacturer, importer, or dealer under the GCA, must (1)
4.
attach to item 15 of the ATF Form 4, a 2 inch x 2 inch photograph of the
to approval subsequent to a written request to the Chief, NFA Branch, 244
frontal view of the transferee taken within 1 year prior to the date of the
Needy Road, Martinsburg, WV. 25405. The NFA Branch will arrange for a
application and (2) submit two properly completed FBI Forms FD-258
refund of the tax paid.
(Fingerprint Card with blue lines) with the application. The fingerprints
Cancellation of Approved Application. The transferor may cancel an
must be clear for accurate classification and taken by someone properly
5.
equipped to take them.
approved application only if the physical transfer of the firearm has not been
completed. The transferor must return the approved application with the
h. Signatures. All signatures required on ATF Form 4 must be original in
original tax stamp affixed with a written request for cancellation, citing the need
ink on both copies.
and that the physical transfer of the firearm did not take place. The request shall
be directed to the Chief, NFA Branch, 244 Needy Road, Martinsburg, WV.
(1) if the applicant is an individual, the applicant shall sign the form;
25405. The NFA Branch will arrange for a refund of the tax paid.
(2) if the applicant is the estate of a decedent where the firearm is being
transferred to other than a beneficiary, the executor or administrator of
6.
Disapproval of Application. If the application is disapproved, the NFA
the estate shall sign the form;
Branch will note the reason for disapproval on the application and return one
(3) if the applicant is a trust or legal entity, a responsible person of the trust
copy of the ATF Form 4 to the transferor.
or legal entity shall sign the form; or
(4) if the applicant is a Federal firearms licensee, a responsible person of
7.
Reasons for Disapproval. 26 U.S.C. § 5812 provides that applications shall
the Federal firearms licensee shall sign the form.
be denied if the transfer, receipt, or possession of the firearm would place the
transferee in violation of law.
i. Remittance. Please complete item 22. Please note that you may pay the
a. Violation of Law. Applications shall be denied if the receipt or possession
transfer tax by credit/debit card, check, or money order. The check or
money order is to be made payable to ATF. Do not send cash.
of the firearm would place the person receiving or possessing the firearm in
violation of law.
j. Photocopies, Computer Generated Versions, or Downloaded
Version from ATF Website. After downloading or copying and printing
b. Persons Prohibited from Receiving a Firearm. The application will be
this form, ensure that the front and back are on the same sheet of paper. The
disapproved if the transferee is a person prohibited from receiving a
NFA Branch will not approve the application if the front and back are on
firearm. For information regarding persons prohibited from receiving a
separate sheets of paper.
firearm, refer to definitions 1m through 1r.
k. Estates, Trusts, and Other Transfers by Operation of Law. When a
8.
Status Inquiries and Questions. Information relating to the NFA and other
firearms laws is available at the ATF Internet website at Any
firearm is being transferred tax exempt from an estate by bequest or intestate
succession (See 27 CFR § 479.90a), or by other operation of law to a
inquiry relating to the status of an application to transfer an NFA firearm or
beneficiary or other authorized recipient, ATF Form 5 is used to effect the
about procedures in general should be directed to the NFA Branch at (304)
transfer otherwise, Form 4 is used. See ATF Form 5 for additional
616-4500. Please be aware that any dissemination by ATF of information
information.
relating to the application to register an NFA firearm must conform with the
restrictions in 26 U.S.C. § 6103.
l. Submission. The transferor shall submit 2 complete forms with original
signatures to the NFA Branch at the address on the face of the form. The
9.
Penalties. Any person who violates or fails to comply with any of the
transferee shall direct a 3rd complete copy of the form to their chief law
requirements of the NFA shall, upon conviction, be fined not more than
enforcement officer as provided in paragraph 2f.
$10,000 or be imprisoned for not more than 10 years, or both. Any firearm
involved in a violation of the NFA shall be subject to seizure and forfeiture.
m. Description of Firearm and Markings. (1) Item 4a. please provide
It is unlawful for any person to make or cause the making of a false entry on
the name and address of the maker, manufacturer or importer of the
any application or record required by the NFA knowing such entry to be
firearm. If there are additional makers, manufacturers, or importers, include
false.
this information in item 4h or on a separate sheet of paper. (2) Item 4b.
10. Compliance with the Gun Control Act. Persons must also comply with all
the types of NFA firearm are listed in instruction 1c. (3) Item 4c. specify
one caliber or gauge. If there are additional calibers associated with the
relevant portions of the GCA.
description of the firearm, include this information in item 4h or on a
separate piece of paper. (4) Item 4d. show the model designation (if
any)(5) Item 4e. and 4f. specify the barrel and overall lengths as
applicable. If there are additional barrel and overall lengths associated
with the description of the firearm, include this information in item 4h. or
on a separate sheet of paper. (6) Item 4g. enter the serial number of
the firearm as it appears on the firearm. (7) If there are differences
ATF Form 4 (5320.4)
between the description of the firearm on the form in comparison to the
Revised (
)

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