New Lower

KnotRight

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If I have a couple lowers sitting around and I decided in the future I was a SBR should I go on a fill out the paperwork using one of the lowers that I currently have? If I understand this correctly, that lower can never (legally) be anything except a SBR.
 
If I have a couple lowers sitting around and I decided in the future I was a SBR should I go on a fill out the paperwork using one of the lowers that I currently have? If I understand this correctly, that lower can never (legally) be anything except a SBR.
The best time to file is always yesterday. Today is 2nd choice. :D

That being said, nothing is being processed at the moment, so the backlog is just getting bigger.

That lower can be anything you want it to be. It’s only an SBR when configured as such. Filing the form doesn’t make it an SBR. Having the stamp approved doesn’t make it an SBR. Engraving the maker’s info doesn’t make it an SBR. Attaching a stock and a short upper is what makes it an SBR.

Take that upper off, and if you attach a 16” upper or leave it with no upper, you have a Title I GCA Firearm that just happens to have additional engraving. You can travel freely with it in either config, and sell it without any NFA paperwork.

Making it into a pistol first (before or after you file) gives you the flexibility to return it to a pistol config in the future.

If you file it now, you actually have 3 years from the time the tax is paid to request a refund, and simply have to provide a written statement to say you never made the SBR.

I say go ahead and file it.
 
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