FFL Basic Requirements For Firearms Dealers If a person is engaged in the business of dealing in firearms, the federal law requires the person be licensed in accordance with the Gun Control Act (GCA). FFL license requirements apply to each
Federal Firearms License – Class 3 S.O.T.
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
Firearms Regulation – Gun Regulation In America – Origins
Can American Firearms Regulation Be Traced To British History? English common law is without question the foundation on which American jurisprudence is set. The United States has historically based it’s own set of laws and regulatory policies on what was