In this series, I’m going address five things that FFLs can do relatively quickly, to mitigate ATF compliance failures and cited violations.
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