IF the shotgun began its life as a standard legal shotgun, OAL 26" and barrel 18", then it cannot become an AOW. The receiver keeps the non-NFA legacy it was born with.
Examples of a few of mine:
1. a Mossberg 500 Persuader is > 26" OAL, has an 18" barrel beginning life with a pistol grip.......it's a standard shotgun.
If you put a 14" barrel on it will be NFA registered as a SBS, not AOW. Requires a $200 NFA tax stamp on Form One for approval, then legal to assemble the configuration.
If you put a standard tactical / hunting buttstock on it, it remains a standard non-NFA legal shotgun, no concerns afield with wildlife officers.
2. A factory Safe Harbor KEG (Kompact Entry Shotgun) Remington 870 pump-action 7.5" barrel with a pistol grip (not a stock with pistol grip).....it is a AOW NFA item. Requires a $5 NFA Tax Stamp.
IF you put a standard buttstock on it with it's 7.5" barrel, it needs to be registered as an SBS on Form One with $200 tax stamp for approval, then legal to assemble the configuration.
If you put a 18" barrel on it and it remains < 26", it's still an AOW. Appreciate the difference between the example #1 of the Persuader starting its life as a non-NFA firearm.
If you put an 18" barrel AND a standard buttock stock with an OAL>26", it's a normal standard 870 shotgun in that configuration.
3. a Mossberg 590A1 14" began life as a SBS; NFA tax stamp $200, Form 4.
IF I put an 18" barrel on it for hunting, it is just a regular shotgun to the wildlife officer no inquiries as to ATF paperwork validation etc.
IF I put a pistol grip only on it, then courtesy notification to BATFE that you desire to have it in an AOW configuration. I am pretty far down the BATFE rabbit-hole on this one, but I don't think any $$ changes hands.
4. A Franchi SPAS (Sporting Purpose Automatic Shotgun) 12 ; as seen in Schwartzenager movies; OAL > 26", barrel 18" with a folding stock that has the infamous forearm hook shaped "brace". Standard non-NFA legal shotgun; the presence of a "brace" does not influence its NFA status.
Any time the person in possession of the firearm undersizes the 26" OAL or 18" barrel restrictions you are in NFA territory, either AOW or SBS; which of these two categories is determined by the original shotgun receiver-barrel-buttstock-pistol handle configuration.