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California 2nd Amend. Political Discussion & Activism Discuss gun rights activism and 2A related political topics here. All advice given is NOT legal counsel. |
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Origin of SOT/01/02/03?
Hi guys,
doing some research and I'm having a devil of a time determining what the origins of the Special Occupation Taxpayer stamp were. Which bit of legislation created it? I'm also looking for any transcripts of debate/discussion on the subject from when that legislation was passed. Title 26, 5801 Was that created by the 34 NFA, the 68 GCA or??? I have a feeling that it was created by the 34NFA while the FFL licence wasn't created until the 68 GCA. I'm trying to determine what the original intent/understanding of what an SOT02 was supposed to be for that an 07FFL was not sufficient to handle, or why an 07 FFL didn't supplant the 02SOT when it was created. A clear statement by the legislator who introduced the legislation that created the SOT system would be great.... Also, If anyone knows what the exact procedure was (prior to 1986) for submitting an atf form 4 for the transfer of a newly manufactured firearm to a customer. I would appreciate a detailed breakdown... Did you pay the tax up front? or was it collected annually? Last edited by AJAX22; 01-02-2011 at 7:01 PM.. |
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According to this:
http://www.law.cornell.edu/uscode/ht...000-notes.html It would appear that the first version of this code appeared in 1954. However, the links to Thomas doesn't work because they are too old, you'll probably have to go to a library with an archive of congressional records to find out more. About the form 4 pre-86, I don't think it was any different. The person obtaining the title II firearm would submit the paperwork along with a check for the tax amount. A manufacturer may transfer to a private person in the same state, but would need to transfer to a class III dealer or manufacturer in the state of residence for a transfer to a person outside the manufacturer's home state (aka Form 3). Then the in state dealer/manufacturer can perform the transfer once the form 4 is approved. An anecdote for this is for a Form 1, "in the good old days", pre-86: At a gun show, one table would sell parts for a mg, minus the receiver, and another table would be selling the receiver, not totally finished, along with a Form 1 to give to the purchaser. It is understood at the time that the person buying these would file a Form 1 (along with a check for the tax) prior to "making" the mg.
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CA, TX, CA, now in WA Last edited by formerTexan; 01-03-2011 at 8:12 AM.. |
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