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
ATF Form 7 – Application For A Federal Firearms License – 5 Most Common Mistakes
The FFL application, ATF Form 7 is required by the U.S. Federal government in order to determine if a person is eligible and qualified to receive a Federal Firearms License as required by 18 U.S.C. § 923 (a) of the Gun Control Act of 1968.
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