• Watch Out for Scammers!

    We've now added a color code for all accounts. Orange accounts are new members, Blue are full members, and Green are Supporters. If you get a message about a sale from an orange account, make sure you pay attention before sending any money!

SBR or not to SBR

SBR or not to SBR


  • Total voters
    60
I can. See "Final Rule 2021R-08F Frequently Asked Questions and SBA Compliance Guide (as of 02/13/2023)"

tax forbearance is mentioned 8 times, waived is mentioned zero times. See 15., 16., 18., "POSSESSION OF SBRs WITH AN ATTACHED “STABILIZING BRACE” AFTER TAX FORBEARANCE PERIOD ENDS", 26., 29., and 32.

Also, look at SilencerShop form 1FAQFAQ. I am not in front of a computer… But they mention forbearance several times as well.
Thanks, looks like I’ve got more reading to do.
 
  • Like
Reactions: nikonNUT
I can. See "Final Rule 2021R-08F Frequently Asked Questions and SBA Compliance Guide (as of 02/13/2023)"

tax forbearance is mentioned 8 times, waived is mentioned zero times. See 15., 16., 18., "POSSESSION OF SBRs WITH AN ATTACHED “STABILIZING BRACE” AFTER TAX FORBEARANCE PERIOD ENDS", 26., 29., and 32.

Also, look at SilencerShop form 1FAQ or brace amnesty FAQ. I am not in front of a computer so not sure what it is called… But they mention forbearance several times as well.

OK, I did read up on this more, and do not agree with your assertion that this is a temporary tax forbearance; it's a temporary period of time to get a free stamp, not a temporary tax waiver.

- The page you linked to talks about the "tax forbearance period" being temporary (the time we're in right now, until May 31). It does not seem to imply or state that the tax itself is only temporarily forgiven.

- On the Eforms page for braced pistol applications, it specifically states "tax exempt registration". Exempt has a pretty specific meaning that doesn't fit with your earlier implication of their meaning of "forbearance". And while the dictionary definition of forbearance does fit what you've stated, it doesn't fit the rest of the language used do describe what's going on here, except that the period to apply for tax exempt registration is temporary. Not the tax exemption itself, but the time period we have to do it in.

Here is the text from the Eforms page:

Pursuant to ATF Final Rule 2021R-08F, the Attorney General has authorized certain persons tax-exempt registration of firearms they own or possess at the publication of the rule that are: 1) equipped with a stabilizing brace; 2) meet the definition of "rifle" under federal law; and 3) have a barrel or barrels less than sixteen (16) inches in length.


By proceeding with this application, you are certifying that you and the firearm you intend to register meet the tax-exempt parameters set forth in ATF Final Rule 2021R-08F. Please review Final Ruling 2021R-08F by clicking here if you have any questions whether you and the firearm you intend to register qualify for tax-exempt registration.


I see no cause for concern here in the sense of the "temporary tax forbearance" that you implied earlier. Correct me if I've missed something.
 
  • Like
Reactions: nikonNUT
OK, I did read up on this more, and do not agree with your assertion that this is a temporary tax forbearance; it's a temporary period of time to get a free stamp, not a temporary tax waiver.

- The page you linked to talks about the "tax forbearance period" being temporary (the time we're in right now, until May 31). It does not seem to imply or state that the tax itself is only temporarily forgiven.

- On the Eforms page for braced pistol applications, it specifically states "tax exempt registration". Exempt has a pretty specific meaning that doesn't fit with your earlier implication of their meaning of "forbearance". And while the dictionary definition of forbearance does fit what you've stated, it doesn't fit the rest of the language used do describe what's going on here, except that the period to apply for tax exempt registration is temporary. Not the tax exemption itself, but the time period we have to do it in.

Here is the text from the Eforms page:

Pursuant to ATF Final Rule 2021R-08F, the Attorney General has authorized certain persons tax-exempt registration of firearms they own or possess at the publication of the rule that are: 1) equipped with a stabilizing brace; 2) meet the definition of "rifle" under federal law; and 3) have a barrel or barrels less than sixteen (16) inches in length.


By proceeding with this application, you are certifying that you and the firearm you intend to register meet the tax-exempt parameters set forth in ATF Final Rule 2021R-08F. Please review Final Ruling 2021R-08F by clicking here if you have any questions whether you and the firearm you intend to register qualify for tax-exempt registration.


I see no cause for concern here in the sense of the "temporary tax forbearance" that you implied earlier. Correct me if I've missed something.
@Yondering Well stated. I do not disagree with what you have said other than to posit that we may both be right and both be wrong. Having read what I read and having read what you posted based on the information you found my assumption is this.... The ATF is playing fukfuk games using language and I am wary. We shall see how it all plays out I suppose! I'm still not sure how an enforcement agency can waive, exempt, etc. a tax as only Congress can do that but I digress. The sad part is this isn't about us... The only reason Congress is incensed right now, in my "opinion", is because the ATF is messing around on their turf and stepping on the "law makers" toes. The NFA, the GCA, the '86 thing. Not created and passed by the ATF but Congress and enforced ATF. I am not a lawyer BTW! :LOL:
 
  • Like
Reactions: Ronin_64
@Yondering Well stated. I do not disagree with what you have said other than to posit that we may both be right and both be wrong. Having read what I read and having read what you posted based on the information you found my assumption is this.... The ATF is playing fukfuk games using language and I am wary. We shall see how it all plays out I suppose! I'm still not sure how an enforcement agency can waive, exempt, etc. a tax as only Congress can do that but I digress. The sad part is this isn't about us... The only reason Congress is incensed right now, in my "opinion", is because the ATF is messing around on their turf and stepping on the "law makers" toes. The NFA, the GCA, the '86 thing. Not created and passed by the ATF but Congress and enforced ATF. I am not a lawyer BTW! :LOL:

Yeah, I'm with you there. The whole thing stinks.

In the case of this free vs $200 stamp thing - the ATF has the power to register your SBR, but they don't have the power to give you a tax stamp without payment. That's why you get an approved form without a voided stamp on it. You get the registration for free, but you don't get a stamp. I think there's been some confusion and people have kept referring to Form 1/4 registrations as "stamps" for so long that people are now claiming you can get a free stamp - you don't, but the stamp itself was never the goal. The free registration, on the other hand, is fully valid and fulfils the purpose of making your SBR legal.

I mean, completely aside from the fact that it's all unconstitutional and SBRs shouldn't be regulated anyway. Just so we're all clear on the topic.

I think in this case, if one is debating between paying the $200 and getting a free registration (NOT a free stamp - they don't give you that, even though people keep saying "free stamp"), at this point I think you might as well go the free route. IF for some reason the wording is just trickery and they expect you to pay the $200 at some point, although I think that's extremely unlikely, then you might as well roll the dice. No sense in paying now just on the obscure chance you might have to pay the same fee in the future.
 
  • Like
Reactions: nikonNUT
The words “CONDITIONAL APPROVAL” have me very wary of what that untrustworthy agency might be up to. Couple that with the new “REVOKED” section in the eForms page, and it’s a hard no for me on the free registration. No thanks. I’ll continue to pay my 200$ and file the regular way if I want to do an SBR.
 
  • Like
Reactions: nikonNUT
The words “CONDITIONAL APPROVAL” have me very wary of what that untrustworthy agency might be up to. Couple that with the new “REVOKED” section in the eForms page, and it’s a hard no for me on the free registration. No thanks. I’ll continue to pay my 200$ and file the regular way if I want to do an SBR.
People have been misunderstanding this for a few months, but as others much more fluent in legalese than muse have explained - it’s approval based on the specific conditions of meeting the pistol brace details described in ATF Final Rule 20120R-08F. In other words, it’s approved under the condition that your firearm was previously a braced pistol before 1/31/23.

It does not mean that the approval is conditional on some undisclosed details and might be rescinded later. That’s not what the language says or implies, although plenty of people have misconstrued it that way.
 
Gotcha. Thanks for the clarification Yondering. Admittedly, I have trust issues, especially anything re: .gov or aft.
Oh heck yeah, I do too. That's why I went the paid route back in March for a couple of SBRs, partly because of the very point you brought up. But having done more research and heard more from a couple of gun guys who are lawyers, I think that was probably a waste of money and I should've done the free route.

I'd like to submit for a couple of free stamps too, problem is I'm having trouble remembering which of my lowers are on the books already and which aren't. If I'm going to register them, it might as well be something already papered. (We do have more stringent paperwork requirements in my state now, so that's part of it. Just can't remember what I've bought since that went into effect, lol. There are more than a few...)