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 l2ga. Crude Manufacture

Classification

Weapon Made from a Shotgun

Distinctive Characteristics

Barrel less than 18 inches and/or overall length less than 26 inches, stock altered, barrel cut down. Often mistakenly called a "sawed off shotgun." In this instance overall length is determining factor. However, if the overall length is 26 inches or more and barrel less than 18 inches, this weapon would still be classified as a firearm under the Act.

Rate of Transfer Tax

$200.00

 Short Barreled Rifle

Classification

Short Barreled Rifle

Distinctive Characteristics

Rifle having a barrel or barrels of less than 16 inches in length.

Rate of Transfer Tax

$200.00

 Weapon Made from a Rifle 

Classification

Weapon Made from a Rifle

Distinctive Characteristics

Overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length.

Rate of Transfer Tax

$200.00