Class 3 Barrel Question

Actually, short barrels fall under AOW (Any other weapon) and are subject to the $5 stamp, not the $200 one. I suggest you go to:

http://www.atf.treas.gov/

Make sure you fill out all forms, pay all taxes, and talk tot he ATF *before* you take a hacksaw to a shotgun barrel.
 
short barreled shotguns do not nessesarly fall under AOW. They only fall under if they only have a pistol grip butstock and have never had a regular buttstock. Also they can not have a rifled bore (mute point who wants a AOW 12 in slug gun).
 
The tax is $200 for a short barrel shotgun and you will have to have the approval of the chief law enforcement officer in your area. If you are in Kalifornia and not a LEO, forget it.

14" rifle sighted barrels are available directly from Remington.
 
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