ATF Q&A: A & D Records

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What are the Form 3 retention requirements for NFA items that are no longer on my NFRTR and have been transferred out to another FFL/SOT?

How long is an approved tax stamp valid if a customer doesn\'t come to pick up the NFA item and what is the process to get the item back in our inventory to be sold again?

When selling to law enforcement, what is the difference between tax-free and tax-exempt on a Firearm Ammunition Excise Tax (FAET) Quarterly Return?

If line 12, on Firearm Ammunition Excise Tax (FAET) Quarterly Return, must equal line 16, why is line 12 needed? It seems redundant.

Does the 50 gun tax exemption qualify as "total firearms" or firearms in each category? If I sell 75 pistols and 25 rifles, do I have to report the rifle sales on the tax return?

Other than recording the NICS Transaction Number (NTN) on the 4473 and in the A&D, are FFLs required to keep a copy of the NTN information?

What are the Form 3 retention requirements for NFA items that are no longer on my National Firearms Registration and Transfer Record and have been transferred out of my inventory to another FFL/SOT?

If a seller who does not have a TTB tax free registration number in Q1 makes Q1 sales that would have been tax free if they had a TTB TF Number, can the seller claim a credit in Q2 after a TTB registration number is assigned? How would that be presented on the form?

How are the Firearm Ammunition Excise taxes on used consignment firearms calculated? Would that qualify for treatment as a "constructive" price?

Do I need to file my quarterly Firearm Ammunition Excise Tax return if there were no sales?

When filling out FAET returns, why are line 9 and 10 broken out separately if they both result in "no tax due?" Why does it matter that we show tax-free and tax-exempt sales?

I have received a firearm on trade. It was commercially produced before 1968 and has no serial number. I must note the physical markings on the firearm in my records. What do I do in this case?

Are FFLs required to keep a copy of NICS Transaction Number information, other than recording the number on the 4473 and in the A&D?

If I change my personal FFL to my business FFL before my personal FFL expires so I will be able to transfer the guns into the new FFL what happens to my A/D books and 4473? If I do gunsmithing A/D book would need to get new books for everything I do in the new business name?

Where can I find the ATF's recent open letter to all FFLs providing firearm storage for individuals?

I have a question regarding entering a pistol in my A&D Book. The pistol in question is an FN 502, made by Umarex in Germany for FN America. Technically the manufacturer is Umarex and the importer is FN America, LLC. What is the proper way to enter this into my A&D book?

If I have 2 separate FFLs at the same address, should I keep the inventory separate and use separate Acquisition and Disposition Records?

What information should be entered into the A&D records in regards to the heading "Type" under "Description of Firearm."

What importer should be entered into the A&D book when the foreign manufacturer and the importer have the same company name?

What information should be placed in the A&D Record with respect to the heading "Manufacturer and/or Importer"?

Displaying 1 - 20 of 2112