Nfa handbook atf

Rather, it is intended as a "user friendly" reference book enabling the user to quickly find answers to questions concerning the NFA. Nevertheless, it should also be useful to attorneys seeking basic information about the NFA and how the law has been interpreted by ATF. The book's Table of Contents will be helpful to the user in locating needed information. ATF takes this opportunity to express its appreciation to the Association for its assistance in writing and making this publication possible.

Download the complete NFA Handbook The NFA was originally enacted in Similar to the current NFA, the original Act imposed a tax on the making and transfer of firearms defined by the Act, as well as a special occupational tax on persons and entities engaged in the business of importing, manufacturing, and dealing in NFA firearms. While the NFA was enacted by Congress as an exercise of its authority to tax, the NFA had an underlying purpose unrelated to revenue collection.

As the legislative history of the law discloses, its underlying purpose was to curtail, if not prohibit, transactions in NFA firearms. Congress found these firearms to pose a significant crime problem because of their frequent use in crime, particularly the gangland crimes of that era such as the St. As structured in , the NFA imposed a duty on persons transferring NFA firearms, as well as mere possessors of unregistered firearms, to register them with the Secretary of the Treasury.

State authorities could then use the information to prosecute the person whose possession violated State laws. The Haynes decision made the Act virtually unenforceable.