Additional restrictions may apply in many other jurisdictions. State and local laws may entirely prohibit civilian possession of short-barrelled shotguns. (These restrictions do not apply to military and police departments.) In addition, some firearm types that would normally be considered to fall into the Short Barrel Shotgun (SBS) category are not legally considered to be a SBS. A shotgun is legally defined as a shoulder mounted firearm that fires shot. Shotguns and shotgun receivers that have never had a buttstock of any type installed are not shotguns, as they cannot be shoulder mounted. Therefore, cutting one of these below the 18" barrel and/or 26" overall length cannot produce a SBS as the firearm was never a shotgun. The Bureau of Alcohol, Tobacco, Firearms, & Explosives recognizes these firearms as being a smooth bore handgun which is an Any Other Weapon (AOW). Unlike a SBS, an AOW only carries a $5.00 tax and can be moved interstate without Federal approval. However, to maintain its AOW status, one may generally not have a buttstock (making it a SBS) or a rifled slug barrel (making it a Destructive Device (DD); a handgun with a bore over 0.5"). Both SBS and DD weapons require a $200.00 transfer tax and prior Federal approval to transport interstate.
If this were mine I'd go ahead and get it registered as any other weapon(AOW) provided there are no local restrictions in your case. You have a smooth bore handgun and I see these along with brand new silencers being registered at my club from time to time.
Jim
