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
Personal Gun Log Private Gun Collections ATF Compliance Inspections
Keeping A Written Record of Your Firearms There are a number of good reasons for keeping a personal gun log separate and distinct from your business ATF log book. But, why would you keep a written record of private gun