you only have to pay a one time tax stamp of $200 to own a short barreled rifle or shotgun.if it was manufactured that that way its only $5.00 its called (any other weapon)    Most manufacturars don't want to make this step, latest at recollection was Ithaca,a model37 with a twelve inch barrel but that was back in the 80's.Vecktor arms I was told are selling short barreled H&K style rifles,I don't like the design.  So it might cost me an additional $200 tax stamp to own but the 9mm upper is free any way.As I have already been licsencesd for one,what's the problem.(class 3 )  I know I will pay another $200, so what.