Any reason you're not interested a SBS rather than an AOW? As far as I know, the Siaga is the only AK type in 12ga. However, because the Siagas come with stocks, they cannot be converted to an AOW; you'd need to start with a virgin AK receiver. When you consider the additional cost of first retrofitting a Siaga with a virgin AK receiver before you even start shortening the barrel and gas system, you're going to quickly exceed the $195 savings you would have seen on the transfer tax. Additionally, it'll be a far better weapon with a stock.
If you're interested in a custom 12ga AK type, Tromix is the place.
I live in Washington state, so an SBS is a no no, but an AOW is okay. Go figure. This state is goofy, you can legally own a suppressor, with the appropriate federal paperwork of course, but it is a misdemeanor to use said legally owned suppressor.
