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Form 3 vs. Form 4 Transfer Question from Estate of Deceased SOT


Robert Henley
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i'm looking at two subguns out of the estate of a SOT. The guns are out-of-state for me. I've got a C&R license, I think the guns are C&R but there are some oddities to them, so I'm not certain. One of the guns is on a Form 3, and the other is on a Form 4.

 

My questions are: (1) Can the gun on a Form 3 transfer to my local dealer on a Form 3 tax free (given the SOT is deceased)? I assume so. (2) Is there anyway for the gun on a Form 4 to transfer tax free to my local dealer given the deceased owner was an SOT? I assume it would have to transfer on a Form 4 to my local dealer ($200 tax stamp) and then to me (another $200 tax stamp). (3) Can BATF clarify whether in fact the guns are C&R (and possibly transfer directly to me as a C&R gun) , and if so who would I contact?

 

Thanks,

 

Robert

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Hi Robert,

 

If the firearm is C&R, it can come directly to you from the deceased SOT. It would transfer on a Form 4. (Death certificate and executor paperwork go in with the transfer. Often BATFE wants to talk to the executor also.) I've purchased several C&R NFA firearms this way. If you need information on how to fill out the Form 4, I can send you one of mine that is approved.

 

If not C&R, I have had to run the firearm through an in state SOT and everything went on a Form 4 (2 stamp transfer).

 

This was 5 years ago. I suspect everything is subject to change.

 

To your questions:

 

1.) No. Not my experience.

2.) No.

3.) Yes but I don't think you can ask the question. The Executor has to ask that question after supplying the appropriate paperwork to BATFE as BATFE doesn't just talk to anyone about registered firearms. When I got involved with these questions, the seller had her own contacts at BATFE.

 

Enjoy,

 

Grasshopper

Edited by Grasshopper
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Mr. H - not possible to answer with available info.

 

Generic rambling: the form used to get to a dealer is irrelevant - the circumstances of the proposed transfer dictate how it moves each time.

 

1. Is the SOT current or prior tax year? If current, executor or successor as may be the case can still transfer to an SOT using a F3 (that is the only use for the 3 - when a current SOT is on each side). If the SOT is not current, a F4 will be utilized unless it's unserviceable (F5).

 

2. The firearm can be a C&R but restricted - there are pre and post 86 MGs that are C&R but cannot transfer to a non-SOT/non-gov entity. The registration forms *should* be marked if they are restricted but getting transferrable status confirmed by NFA won't hurt. Imports are easy but if it's always been in the US the person you are talking to may or may not get that there are firearms that were built sometimes decades prior to registration. If you get one that see mfg date and registration date as inseparably linked, it may take some additional prompting/questioning.

 

 

P.S. Holy carbon dating Batman - just realized we are nearing the 50 yr mark side the GCA took effect. Hopefully someone tying registration date to C&R status won't be a problem much longer.

Edited by The Lone Ranger
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If they are in the possession of the executor on a form 5 that means they are out of the dealers inventory and no longer eligible to transfer out tax free to another dealer on a form 3, so unless you're related it looks like a double tax to get one to you out of state, unless they are C+R and the executor should call to verify that. You might be able to skip a tax and a transfer if so? HTH

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