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What is a Special Occupational Tax? A Special Occupational Tax (S.O.T.) is a federal tax imposed by Title 26 U.S.C., Chapter 53 (Internal Revenue Code) – National Firearms Act (NFA). Payment of S.O.T. is required by persons engaged in specific
Were Firearms Regulated In British North America? The precedents established by the English with respect to the regulation of firearms would become the basis for legislation implemented in the legislatures of colonial North America. Colonial legislatures implemented codes regulating the
ATF Form 4473: Five Common Problem Areas For FFLs What are some of the more problematic parts of the ATF Form 4473? What can FFLs do to protect their business? What are some best practices to deal with these problem