no, its a one time tax. but you will still need everything as if buying a machinegun or suppressor...chief LEO signoff or start a trust.
trust:
complete copy of trust paperwork, with said gun listed
2 ATF form 1(application to make a firearm)..."short barreled rifle"
2 18USC compliance forms
1 check for 200.00
Chief LEO:
2 ATF form 1, signed off on by police chief or Sheriff(there are others that can sign)
2 18USC compliance forms
2 passport photos
2 FBI "blue" fingerprint cards, rolled and filled out by local LEO
1 200.00 check
gun will need to be ingraved with makers name(you) name/town/state