Good to know... does it work the same way for AOWs?? I'm seriously wanting an AOW shotty...
Anything that an 07/02 FFL/SOT manufacturer makes is registered tax free on a Form 2 (they pay a yearly tax to make NFA weapons). However, if you want them to make you an AOW "shotty", it will have to be made off of a virgin receiver or a shotgun that left the factory with only a pistol grip (technically that is just a "firearm", not a shotgun). They cannot make an AOW out of you existing shotgun, because it would then be a SBS, not an AOW.