DEPARTMENT OF THE TREASURY
             BUREAU OF ALCOHOL, TOBACCO AND FIREARMS
                      WASHINGTON, DC 20226

                                             F:NFA:GO
                                             179.85/98-4098
                    JAN 29 1998

Dear :

This is in response to your letter in which you advise that you
maintain a residence in Florida and a summer residence in North
Carolina. You want to know whether the transfer of a National
Firearms Act (NFA) firearm may be made to you as a resident of
North Carolina. You advise that you have researched "state of
residence," but are not sure how the definition contained in Title
27, Code of federal Regulations, Section 178.11, and the
determination in ATF Ruliny 80-21 relate to the acquisition of an
NFA firearm.

The restrictions on interstate commerce in firearms are contained
In the Gun Control Act (Title 18, United States Code, Chapter 44)
and in the implementing regulations in Title 27, Code of Federal
Regulations, Part 178. Thus, the definition of "state of residence"
and the accompanying examples in section 178.11 provide the
guidelines for making the determination.

"State of residence" is defined as the State in which an individual
regularly resides, or maintains a home. The definition addresses
multiple residences with the following example:

     "A" maintains a home in State "X" and a home in State "Y". "A"
     resides in State "X" except for weekends or the summer months
     of the year and in State "Y" for the weekends or the summer
     months of the year.  During the time that "A" actually resides
     in State "X", "A" is a resident of State "X", and during the
     time that "A" actually resides in State "Y", "A" is a resident
     of State "Y".

                              - 2 -

Thus, you could acquire a firearm, including an NFA firearm, in
Florida when you are a resident of Florida and in North Carolina
when you are a resident of North Carolina.  Your address on the
application to transfer the NFA firearm to you would be the address
in the State in which you are residing at that time. The law
enforcement certification on the transfer application will be made
by an appropriate official, from the State in which you are
residing at the time.

We trust this has been responsive to your request. Should any
additional information be needed, please contact Gary Schaible in
the NFA Branch at (202) 927-8330.


                        Sincerely yours,

                            [signed]
                        Walfred A. Nelson
                   Deputy Assistant Director 
                 Firearms, Explosives and Arson