National Firearms Act (NFA) items are regulated principally by federal law. The governing statutes are the National Firearms Act of 1934, codified in...
Reviewed by Will Luker, Founder of CCW Hub. USCCA Training Counselor, USCCA Certified Instructor, NRA Certified Instructor, Law Enforcement.
National Firearms Act (NFA) items are regulated principally by federal law. The governing statutes are the National Firearms Act of 1934, codified in 26 U.S.C. Chapter 53 (Sections 5801 to 5872), as supplemented by the Gun Control Act of 1968 (18 U.S.C. Chapter 44) and the Firearm Owners' Protection Act of 1986. Implementing regulations are in 27 CFR Part 479. The federal definitions of the regulated items are in 26 U.S.C. Section 5845.
New Mexico does not impose a separate state-law ban on lawfully possessed NFA items. New Mexico's weapons statutes are in NMSA 1978 Chapter 30, Article 7. Those statutes do not contain a state-level ban on machine guns, suppressors, or short-barreled rifles that mirrors the federal scheme. A person in New Mexico who complies with the federal registration and tax requirements does not violate state law merely by possessing an NFA item.
Under 26 U.S.C. Section 5845, the term "firearm" for NFA purposes includes the following categories:
The term does not include an antique firearm as defined in Section 5845(g) or a collector's-item device the Secretary excludes under Section 5845(a).
To lawfully acquire an NFA item, an individual must:
The federal transfer tax is set by 26 U.S.C. Section 5811, and the federal making tax is set by 26 U.S.C. Section 5821. Both sections were amended by Pub. L. 119-21, enacted July 4, 2025.
As amended, the tax is $200 for each machine gun or destructive device and $0 for any NFA firearm not in that group. That $0 rate covers short-barreled rifles, short-barreled shotguns, suppressors, and any-other-weapons. Under the effective-date provision, the amended rates apply to calendar quarters beginning more than 90 days after July 4, 2025, which makes the first qualifying quarter January 1, 2026.
For transfers and making completed before January 1, 2026, the prior rates applied: $200 for each NFA firearm, except $5 for an item classified as an any-other-weapon under Section 5845(e). A person reviewing an older approval or an older guide should account for which tax regime applied when the transfer or making occurred.
The transfer tax is paid by the transferor (Section 5811(b)); the making tax is paid by the person making the firearm (Section 5821(b)). Both are paid by the stamp prescribed by the Secretary.
An NFA item may be acquired by an individual, a revocable living trust, or a corporation or LLC. Trust ownership is a common structure because it lets multiple authorized users possess the item without each one separately taking transfer of it. Under the 2016 ATF rule known as 41F, every "responsible person" of a trust or entity (for example, a trustee or an officer) must submit fingerprints and a photograph and complete the chief-law-enforcement notification when an NFA item is transferred to the trust or entity.
Under ATF Rule 41F, effective July 13, 2016, the applicant must notify the chief law enforcement officer of the locality where the applicant resides that an NFA application has been filed. The notification is informational. The chief law enforcement officer does not have approval authority; the former sign-off requirement was eliminated by Rule 41F.
Once approved, the owner may possess the NFA item at the address listed on the approved form. Permanent interstate transport of a machine gun, short-barreled rifle, short-barreled shotgun, or destructive device requires prior ATF approval on ATF Form 5320.20. Suppressors and any-other-weapons may be moved across state lines without that prior approval, but the owner should carry a copy of the approved form when transporting any NFA item.
Civilian acquisition of machine guns is sharply limited by 18 U.S.C. Section 922(o). That subsection makes it unlawful to transfer or possess a machine gun, except for transfers to or possession by a government agency, or any lawful transfer or lawful possession of a machine gun that was lawfully possessed before the date the subsection took effect. That date is May 19, 1986, the date the Firearm Owners' Protection Act was enacted. The practical result is that the only machine guns transferable to private individuals are those lawfully registered before May 19, 1986, and prices for those weapons are high because the supply is fixed. New Mexico does not separately authorize or ban civilian machine-gun possession; the federal limit controls.
Suppressors are among the most commonly acquired civilian NFA items. New Mexico law does not prohibit suppressor possession, so the federal acquisition process under 26 U.S.C. Chapter 53 applies. Whether a suppressor may be used while hunting is a New Mexico Department of Game and Fish regulatory question rather than a matter set by the Chapter 30 criminal statutes, so a hunter should confirm the current Game and Fish rules before relying on suppressor use afield.
The federal classification of pistols equipped with stabilizing braces was the subject of ATF rulemaking and litigation during 2023 through 2025, and the legal status shifted more than once. Because the threshold for a short-barreled rifle under 26 U.S.C. Section 5845(a)(3) and (4) turns on barrel length and overall length, the classification of a brace-equipped firearm can determine whether it is a regulated SBR. An owner of a brace-equipped firearm should verify the current federal status of that configuration before assuming it is or is not an SBR.
New Mexico does not criminalize possession of an NFA item by a person who has complied with the federal registration and tax requirements. The weapons statutes in NMSA 1978 Chapter 30, Article 7 do not contain a state ban on machine guns, suppressors, or short-barreled rifles.
Two state statutes can still apply to NFA-related conduct:
The federal prohibited acts are listed in 26 U.S.C. Section 5861. They include receiving or possessing an NFA firearm that is not registered to the possessor in the National Firearms Registration and Transfer Record, receiving or possessing a firearm transferred or made in violation of Chapter 53, and making a firearm in violation of Chapter 53.
The penalty is set separately by 26 U.S.C. Section 5871. A person who violates or fails to comply with any provision of Chapter 53 may, upon conviction, be fined not more than $10,000, imprisoned not more than ten years, or both. Each unregistered item can be charged as a separate offense. In federal felony sentencing, the general alternative-fine provision in 18 U.S.C. Section 3571 can raise the maximum fine above the $10,000 figure stated in Section 5871, so the dollar exposure in a given case may be higher than the on-statute amount.
This page covers one part of our New Mexico concealed carry guide.
Read the complete New Mexico guideBrowse local instructors offering state-approved training in your area. Book online, complete your training, and get one step closer to your concealed carry permit.