Free Can

Here is an Ignert question . . . What's a can?

Originally Posted by Terry_Frymire

Here is an Ignert question . . . What's a can?

A sound suppressor or as some incorrectly call them a "silencer".

Originally Posted by Gun Trust Lawyer, David G

You will only need one stamp not two. Under Florida law, the officer of a dissolved corporation is able to wind up the business of the corporation within a reasonable time period. Depending on how long the corporation has been dissolved will determine if the can is still legal or not. One problem is that he is not legal to be in possession, but he can send it to a class 3 transfer agent in your state, and you can fill out a form 4 to receive it from them. They often charge a small admin fee for this service.

Better check your facts Counselor...

Florida Law has NOTHING to do with how many stamps will need to be paid to get this suppressor out of State.

As mentioned before:
Dissolving Corp/Legal entity will need to transfer NFA item to a SOT in his state (200.00)
SOT then transfers (on Form 3, so no tax paid) to another SOT out of state.
New owner completes Form 4 (200.00) at SOT, and waits for stamp to come in.

** If you can prove me wrong, I welcome it.
We have a similar situation dealing with a NFA Trust out of Florida involving some machineguns, and my being wrong will save us a ton of money...

While suppressor is a more appropriate term, the term Silencer is actually defined in section 921 of title 18, United States Code which states:

(a)(24) The terms “firearm silencer” and “firearm muffler” mean any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts, designed or redesigned, and intended for use in assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in such assembly or fabrication.

There are several issues we are dealing with here.
1) Florida law on dissolving / winding up corporations
2) ATF's requirements
3) The National Firearms Act.

The Florida law I was quoting was the law on dissolving a corporation and how officers of that corporation can act after it is dissolved.

ATF looks to state law to determine who is rightfully in possession of Firearms under the NFA. As this is the case, an officer of a dissolved corporation (within a reasonable time- months not years) can transfer an item subject to the NFA just like they could while the entity was active with the state. Only 1 tax stamp is necessary for a corporation to to transfer to an individual within the state. This is obtained using a Form 4 from the corporation to the individual.

This is not the case when you are transferring the item to a resident of another state or across state lines or if the dissolved corporation does not take action within a "reasonable time".

Just verified with ATF that they look to state law to determine when a corporation and whom in a corporation is able to act on behalf of the entity.

All this being said, often the entity has been dissolved to long. In that case, if it was an administrative dissolution, the entity can be brought current through paying the back fees at www.sunbiz.org - Home and then the transaction could proceed as normal.

I may have been confused, but it was my understanding that the transfer was from a Florida company to a Florida resident. Not an interstate transfer ( FL corp/trust to TN resident) which would require 2 stamps.

Originally Posted by Hero Gear

Better check your facts Counselor...

Florida Law has NOTHING to do with how many stamps will need to be paid to get this suppressor out of State.

As mentioned before:
Dissolving Corp/Legal entity will need to transfer NFA item to a SOT in his state (200.00)
SOT then transfers (on Form 3, so no tax paid) to another SOT out of state.
New owner completes Form 4 (200.00) at SOT, and waits for stamp to come in.

** If you can prove me wrong, I welcome it.
We have a similar situation dealing with a NFA Trust out of Florida involving some machineguns, and my being wrong will save us a ton of money...

So to answer the OPs question:

You have to pay 2 stamps. Period.

Correct 2 stamps are needed for an out of state transfer when one is not a Class 3 SOT.
, I clarified my statement above to correct the issue.

Thanks for pointing this out.

Originally Posted by Hero Gear

So to answer the OPs question:

You have to pay 2 stamps. Period.