Secretary in the above refers to the Secretary of the Treasury, unless it says otherwise. The fee for the FFL to deal in DD’s is $1000 a year (type 09), and one must also be a special taxpayer, add another $500 a year. Making them requires a different $1000 a year FFL (type 10), although an individual may make them on a Form 1, tax paid ($200). Transfers require the whole routine just like full-autos; a form 4, $200 tax, a law enforcement sign-off, pictures and fingerprints. Most class 3 dealers don’t have the $1000 a year FFL to deal in DD’s. Note that antiques are excluded. Thus the definition of an antique NFA firearm is important.
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Short shotguns and short rifles are defined at (c)(1) and (c)(2) respectively; the definitions are essentially the same as federal law. HOWEVER, unlike the feds, California courts have ruled that the length of a rifle with a folding stock is measured with the stock folded, not extended, as the feds do. So a gun that is not a short rifle under federal law may be one under California law. See People v. Rooney, 17 Cal.App.4th 1207 (1 Dist. 1993).
