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https://nationalfirearmsact.com/ The National Firearms Act (NFA) is a Congressional act enacted in 1934 imposing an excise tax (and national registry) for certain weapons. Those who buy, sell or create these regulated items must apply for and pay tax on the sale of the item, otherwise known as a “tax stamp”. The application procedure must be completed through the National Firearms Registration and Transfer Record under the jurisdiction of the Bureau of Alcohol, Tobacco, Firearms and Explosives (BATFE).