Question about AOW vs. SBS

**bac0nfat** · July 23rd, 2011, 02:45 PM

If I wanted to make an AOW shotgun (SxS, 20ga, pistol grip, short barrel) I know that it could never have had a shoulder stock attached to it. However, seeing as it's hard to find a virgin SxS receiver, or one that came from the factory with a pistol grip, can I just take a full length shotgun, chop the barrel and stock, but register it as a SBS? So it would be in an AOW configuration but registered as a SBS because it used to have a shoulder stock. Legal?

**ithinkimamedic** · July 23rd, 2011, 08:34 PM

You are correct.

**ungawa** · July 23rd, 2011, 08:39 PM

I have never dabbled in this stuff but I think SBS trumps AOW. I don't think there is a reason you need a stock on an SBS.

**GunLawyer001** · July 23rd, 2011, 08:56 PM

As long as you're paying the higher SBS $200 tax, there's no problem with that at all. In fact, any SBS can be reconfigured to look like an AOW, without any legal problem at all.

However, you can't take an AOW and add buttstock, because that's tax evasion and a violation of the NFA, if you only paid the $5 transfer tax.

The MAKING tax for an SBS or AOW is the same, $200 on a Form 1, so if it's your project, there's no reason not to register it as an SBS, unless you're more concerned about resale value than the cost to get into it yourself. (If you're selling it, the buyer pays $5 for a papered AOW, or $200 if it's papered as an SBS.)

**bac0nfat** · July 23rd, 2011, 09:36 PM

Thanks everyone, I think I'm gonna make this my next gun purchase. I'm thinking along the lines of a Stoeger Uplander or Coach Gun, or maybe a Stevens 311. Possibly used. It's obviously gonna be very un-practical so I don't want to dump a ton of money into it. Just something cool that I've always wanted!