but all class lll weapons are still subject to approval and still require the proper registration and taxes paid, paperwork, and licensing, before anyone can properly own it. Once all of this has been properly done, then anything that qualifies as a C&R under the ATF classification, may legally be transferred directly to that C&R holder without going through another dealer, after the proper transfer required for class lll weapons has been submitted and approved by the ATF along with the transfer fees being paid.