sentences:  In the United States, it is a federal felony to possess an SBR unless it is registered with the ATF to the person who possesses it.Class 2 manufacturers, Class 3 dealers, and government agencies will transfer these firearms tax exempt but individuals must pay a tax of $200 to manufacture or transfer an SBR.ATF notification is required when transporting an SBR across state lines; this is accomplished by filing Form 5320.20 in advance of the travel date.