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The federal definition of a short barreled shotgun is this.
"8 USC § 921(a)(6) The term "short-barreled shotgun" means a shotgun having one or more barrels less than eighteen inches in length and any weapon made from a shotgun (whether by alteration, modification, or otherwise) if such weapon as modified has an overall length of less than twenty-six inches."
The definition of a shotgun is ....
“shotgun” means a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of an explosive to fire through a smooth bore either a number of ball shot or a single projectile for each single pull of the trigger. "
Since the 14" smoothbore firearm in question is made from a virgin receiver and does not have or ever had a stock on it, and is not intended to be fired from the shoulder it is not a shotgun. Since it is not a shotgun, it is not "made from a shotgun (whether by alteration, modification, or otherwise)" Therefore, it can't be a short barreled shotgun and needs neither a NFA or AOW stamp. It is simply a firearm and thus unregulated.
In simple terms, a short barreled shotgun is a made from a shotgun. Since this firearm was never a shotgun to begin with, i.e., never made from, altered, modified or otherwise, it can't be a short barreled shotgun.
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Last edited by mac66; 04-17-2013 at 15:44..