But where does it say that installing a short barrel is "Making" a firearm? As in taking an AR-15 lower, paying the tax, and going thru an SOT FFL and doing the form 4? I'm being told that RRA MADE the firearm, they had it numbered. FFL now had it registered as a SBR and transferred it. no engraving necessary.
Signed,
Confused and want to stay out of trouble!!