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Is a tax stamp needed for this?

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Thanks. I inherited it and wanted to keep it for sentimental reasons. I guess it’s getting destroyed.
If its a common brand and not too old you could eventually find barrel(s) in 18" or longer and just install that on the receiver. No reason ( I THINK) to destroy that part. If its something like a Stevens or Savage you might find the barrels on Numrich Gunbroker or even eBay. But it will take patience and searching.
I say that because I occasionally bid on guns on egunner that are all police seizures and some of the shotguns have no barrels. I'm pretty sure that's because some previous criminal owner sawed them down below 18" . But there's no reason to destroy the whole gun when the barrel usually comes off easily. I COULD be wrong here but I don't think so.
 
Just send the barrel off to get threaded for chokes, and permanently install 3" chokes and you'll be good.
That's friggin genius right there. But 2 things: wouldn't they need to be pinned and welded like an AR flash hider? Cause I thought just welded didn't satisfy the ATF . Secondly what gunsmith would accept this kind of job and not rat you out?
 
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