The National Firearms Act (“NFA”), 73rd Congress, Sess. 2, ch. 757, 48 Stat. 1236, enacted 1934-06-26, currently codified as amended as 26 U.S.C. ch.53, is an Act of Congress passed in 1934 that, in general, imposes a statutory excise tax on the manufacture and transfer of certain firearms and mandates the registration of those NFA. The Act was passed shortly after the repeal of Prohibition. The NFA is Title II of the federal firearms laws. The Gun Control Act of 1968 (“GCA”) is Title I.
All transfers of ownership of registered NFA firearms must be done through the federal NFA registry. The NFA also requires that transport of the NFA firearms across state lines by the owner must be reported to the ATF.