Quote:
Originally Posted by Topgunben
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If barrel length is less than 16”, then you have to either build the weapon as a pistol (no buttstock, no vertical foregrips, maximum pull length from end of brace to trigger of 13.5”) or submit an application and $200 fee to the ATF for an SBR tax stamp. Keep in mind that if you neglect one of the pistol rules ad accidentally end up with an SBR, you could face 10 years in prison and $250,000 fine, so make sure that you understand what is and is not allowed on pistols, or just get a tax stamp and be free to do what you want with it.
The downside of an SBR is that it cannot be concealed and as a rifle is treated as such for all other state and local laws. SBRs are generally subject to additional state laws beyond ordinary rifles too. Also, for SBRs, the tax stamp means that you are the only person authorized to store, possess or transport the weapon. You can get around this by setting up a gun trust, donating the weapon to the trust and designating family/friends as trustees/beneficiaries. They are cheap and easy to setup.