http://www.thetruthaboutguns.com/2013/1 ... ght-legal/ErikO wrote:Not that I have heard from anyone here in MO.KVoimakas wrote:Wasn't there an issue with the eFilers not getting an actual tax stamp back though?ErikO wrote:Some eFilers have had their stuff back in three months. It seems that the eForm has created another stack separate from the paper one.
Recently, I have seen a number of people posting approved e-Form applications (Form 1′s), which had me greatly concerned given the translucent nature of the newly utilized electronic stamp. After receiving these approved eForm apps by email, some of the applicants have called the NFA Branch and been told that they will not be receiving a hardcopy and that the electronic copy is their approved tax stamp. But as explained below, there appears to be a…wait for it…loophole in relation to Form 1 Applications. As made explicitly clear by 27 C.F.R. 479.162, ATF’s newly utilized electronic stamps are unlawful and invalid . . .
To start, most gunnies are generally aware that 26 U.S.C. 5811 (dealing with transfers if of National Firearms Act firearms) and 26 U.S.C 5821 (dealing with making National Firearms Act firearms) require the payment for and receipt of a tax stamp for the transfer and making of NFA firearms. Both hold that “The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.” Before moving on, just so everyone is clear, the provisions of the NFA discussed below refer to the “Secretary” rather than the “Attorney General”; however, the relevant powers and functions of the Secretary of the Treasury were transferred to the Department of Justice, under the general authority of the Attorney General, pursuant to 28 U.S.C. 599A(c)(1).