The National Firearms Act of 1934, codified in Title 26 (Internal Revenue Code) at 26 U.S.C. 5841 et seq., and Title 18 of the U.S. Code at 18 U.S.C....
Reviewed by Will Luker, Founder of CCW Hub. USCCA Training Counselor, USCCA Certified Instructor, NRA Certified Instructor, Law Enforcement.
The National Firearms Act of 1934, codified in Title 26 (Internal Revenue Code) at 26 U.S.C. 5841 et seq., and Title 18 of the U.S. Code at 18 U.S.C. 922, regulates a specific category of firearms and devices known as NFA items or Title II firearms. NFA items include:
Each NFA item category is defined in 26 U.S.C. 5845 (NFA definitions) and overlapping 18 U.S.C. 921 (Gun Control Act definitions).
To lawfully acquire an NFA item federally, a civilian must:
A trust (Gun Trust) may hold an NFA item; all "responsible persons" of the trust must complete the same fingerprint and photo requirements.
Federal NFA approval is necessary but not sufficient in Massachusetts. Each NFA category interacts with state law as follows.
Massachusetts requires a separate Machine Gun License under M.G.L. c. 140, Section 131(o) for civilian possession of a machine gun. The Machine Gun License:
Without the Machine Gun License and the federal NFA approval, civilian machine gun possession is unlawful in Massachusetts. As a practical matter, civilian machine gun ownership in Massachusetts is virtually nonexistent.
M.G.L. c. 269, Section 10A prohibits possession of certain devices designed to silence a firearm. The statute's interplay with federally registered suppressors has been subject to litigation; the State Police FRB's current guidance is that civilian suppressor possession is generally unlawful in Massachusetts even with federal NFA approval, with narrow exceptions for certain law-enforcement or research uses.
A Massachusetts LTC holder cannot acquire a suppressor through a Massachusetts FFL without additional state authorization. ATF will process the federal Form 4 application regardless of state law, but possession in Massachusetts may still be unlawful after federal approval. The legal landscape on this point continues to develop; verify current FRB guidance before any acquisition.
Massachusetts law layers additional restrictions on SBRs and SBSs under M.G.L. c. 269, Section 10(c) and overlapping provisions. Civilian SBR and SBS possession in Massachusetts is restricted; certain configurations are categorically prohibited even with federal NFA approval. Pre-existing lawful possession may be grandfathered subject to documentation.
Civilian possession of destructive devices in Massachusetts is categorically prohibited under M.G.L. c. 269, Section 10(c) and overlapping provisions. The federal NFA path for destructive devices does not lead to civilian Massachusetts possession.
The Any Other Weapons category is concealable firearm-like devices; Massachusetts treatment of AOWs depends on the specific device. Cane guns and pen guns fall within multiple state weapons-prohibition statutes (M.G.L. c. 269, Section 10(b)) and are categorically prohibited regardless of federal NFA registration. Some AOW configurations may be lawful but the path is narrow.
The federal Firearm Owners Protection Act of 1986 (FOPA) closed the National Firearms Registration and Transfer Record to new civilian machine gun additions as of May 19, 1986. Civilian-transferable machine guns are limited to the registry of approximately 175,000 firearms registered by that date. Prices for transferable machine guns range from $15,000 (subgun, low-end) to $300,000+ (M16, M249, etc.).
Pre-1986 machine guns lawfully held by a Massachusetts resident with both the federal Form 4 and the state Machine Gun License remain lawful. New civilian acquisitions of machine guns are effectively impossible in Massachusetts.
Some civilians use the federal Form 1 (Application to Make and Register a Firearm) to lawfully manufacture an SBR or suppressor for personal use, paying the $200 making tax. In Massachusetts, Form 1 manufacture of a suppressor faces the same state-law constraints as Form 4 acquisition - the state-law overlay is the same regardless of federal acquisition method. Form 1 manufacture of an SBR is subject to the same state restrictions as Form 4 acquisition.
A Massachusetts resident interested in NFA items faces a narrow lawful path:
A Massachusetts resident wanting NFA items may:
Some residents establish Gun Trusts to hold NFA items lawfully owned in other states; the trust's possession in Massachusetts faces the same state-law constraints as individual possession.
A Massachusetts resident who inherits an NFA item from an out-of-state decedent must comply with both:
If the resident cannot lawfully possess the item in Massachusetts, the resident must transfer it to a lawful out-of-state party or surrender it. The State Police FRB administers surrender procedures.
Unlawful possession of an NFA item in Massachusetts is prosecuted under multiple statutes:
A combined state-federal prosecution exposure for unlawful NFA possession is substantial.
| Statute | Subject |
|---|---|
| M.G.L. c. 140, Section 121 | Definitions (machine gun, destructive device, large capacity) |
| M.G.L. c. 140, Section 131 | LTC scope and Machine Gun License |
| M.G.L. c. 269, Section 10 | Unlawful possession (subsections cover NFA categories) |
| M.G.L. c. 269, Section 10A | Silencer / suppressor possession |
| 18 U.S.C. 922(o) | Federal machine gun prohibition (post-1986) |
| 26 U.S.C. 5811 | NFA transfer tax ($200) |
| 26 U.S.C. 5845 | NFA item definitions |
| 26 U.S.C. 5871 | NFA violation penalty |
| 27 C.F.R. 479.11 | NFA regulatory definitions |
The interplay of federal NFA approval and Massachusetts state law makes NFA items practically unavailable to most Massachusetts civilians. Suppressors, machine guns, and destructive devices are essentially off-limits; SBRs and SBSs are heavily restricted; AOWs depend on the specific device. Anyone considering an NFA acquisition in Massachusetts should consult a Massachusetts firearms attorney before initiating the federal application process.
This page covers one part of our Massachusetts concealed carry guide.
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