www.georgianfatrust.comDestructive Devices (DD)- there are two broad classes of destructive devices:
Devices such as Grenades, bombs, explosive Missiles, Poison Gas weapons, and similar items and any non-sporting firearm with a bore over 0.50", such as a 40mm Grenade Launcher often used in conjunction with rifles. (Many firearms with bores over 0.50", such as 12-gauge shotguns, are exempted from the law because they have been determined to have a legitimate sporting use.)
Any Other Weapons (AOWs) - this is a broad "catch-all" category used to regulate any number of firearms which the ATF deems deserving of registration and taxation. Examples include, among others:
Smooth-bore pistols
Pen guns and Cane guns
Short-barreled firearms with both rifled and smooth bores, etc.
Disguised firearms
Firearms that can be fired from within a wallet holster or a briefcase
A short-barreled shotgun which came from the factory with a pistol grip is categorized as an AOW rather than a SBS, because the Gun Control Act describes a shotgun as “…designed or redesigned to be fired from the shoulder…”
Handguns with a forward vertical grip. It is therefore illegal to place an after-market fore grip on any pistol without first registering it as an AOW and paying the $200.00 "making tax" imposed by the Act.
AOWs have the $5 tax stamp rather than the $200 tax stamp.