[Woody]

Can a Shotgun like a Saiga be purchased in a pistol format like a AR can or since it is a Smooth Bore would it still be considered a SBS. I have done a little research and it looks like it will still fall under NFA 2 rules but the Tax stamp will only be 5 bucks instead of 200 and it would classified as AOW not class III

[c3shooter]

If a firearm was made AS A HANDGUN- and is smoothbore, less than 18 inch bbl, it would be an AOW. $5 transfer tax

If it started life as a shotgun, barrel over 18', shoulder stock, etc, and was modified to be less than 18", it is an SBS. $200 tax

Please note that SOME high capacity shotguns that have a bore diameter greater than .50 are not SBS's nor AOWs- they are Destructive Devices (DD's) such as the StreetSweeper, Striker 12, etc. $200 tax and illegal in many states whether you have Federal paper on it or not.