About: Special Occupational Taxpayers

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Special Occupational Taxpayers are a group of Federal Firearm Licensees in the United States who manufacture, import and/or transfer NFA weapons. The National Firearms Act Special Occupational Taxpayer class is part of the Internal Revenue Code of 1986.

Attributes	Values
rdf:type	Band
rdfs:label	Special Occupational Taxpayers (en)
rdfs:comment	Special Occupational Taxpayers are a group of Federal Firearm Licensees in the United States who manufacture, import and/or transfer NFA weapons. The National Firearms Act Special Occupational Taxpayer class is part of the Internal Revenue Code of 1986. (en)
dcterms:subject	1934 in law United States federal firearms law
Wikipage page ID	28299906 (xsd:integer)
Wikipage revision ID	1078043377 (xsd:integer)
Link from a Wikipage to another Wikipage	1934 in law Bureau of Alcohol, Tobacco, Firearms, and Explosives United States Title 26 of the United States Code Federal Firearms License Firearm Owners Protection Act Form 4473 United States federal firearms law Alcohol and Tobacco Tax and Trade Bureau National Firearms Act Gun law in the United States Excise tax in the United States Gun Control Act
Link from a Wikipage to an external page	http://fflgundealers.net/ https://www.atfonline.gov/fflezcheck http://www.nraila.org/GunLaws/FederalGunLaws.aspx%3FID=60 http://www.class3dealers.com https://web.archive.org/web/20050803074617/http:/www.nraila.org/Issues/FactSheets/Read.aspx%3FID=70
sameAs	Special Occupational Taxpayers Special Occupational Taxpayers Special Occupational Taxpayers
dbp:wikiPageUsesTemplate	dbt:Citation_needed dbt:Reflist dbt:Short_description
has abstract	Special Occupational Taxpayers are a group of Federal Firearm Licensees in the United States who manufacture, import and/or transfer NFA weapons. The National Firearms Act Special Occupational Taxpayer class is part of the Internal Revenue Code of 1986. The Special Occupational Tax is due on or before July 1 of each year. The tax rate for every importer and manufacturer is $1,000 per year or part of a year. The tax rate for each dealer is $500 per year or part of a year. Importers and manufacturers engaged in business with less than $500,000 in gross receipts in the most recent taxable year are given relief in the form of a $500 reduction in SOT tax payment making the total SOT tax $500. In addition to the SOT tax, all importers and manufacturers must pay an annual Excise tax to the Tax and Trade Bureau (TTB) for firearms imported or manufactured for re-sale. The excise tax applies only when the quantity of firearms imported or manufactured during the year is 50 or more. (en)
gold:hypernym	Group
prov:wasDerivedFrom	wikipedia-en:Special_Occupational_Taxpayers?oldid=1078043377&ns=0
page length (characters) of wiki page	3889 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Special_Occupational_Taxpayers
is Link from a Wikipage to another Wikipage of	M4 carbine FN P90 Federal Firearms License TEC-9 National Firearms Act Sot Class 2 Special Occupational Taxpayer Federal Firearms License
is Wikipage redirect of	Class 2 Special Occupational Taxpayer Federal Firearms License
is Wikipage disambiguates of	Sot
is foaf:primaryTopic of	wikipedia-en:Special_Occupational_Taxpayers

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