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

                                             F:SD:NFA:GS
                                             179.84/98-5312
                    27 MAY 1998

Dear :

This is in response to your letter of February 25, 1998, about the
sale of a National Firearms Act (NFA) firearm and "dual residency". 
You ask whether you could request permission to move an NFA firearm
from your residence in North Carolina to your residence in Florida
for the specific purpose of selling it to an individual in Florida.

If you are a resident of the State of Florida at the time you make
the sale to another resident of Florida, then the transaction is in
compliance with the requirements of the Gun Control Act.  As you
are aware, what constitutes residency was discussed in our letter
to you of January 29, 1998.  The same conditions apply for the sale
of the firearms.

If the NFA firearm involved is a machinegun, short barreled rifle,
short barreled shotgun, or destructive device, then you would have
to request permission to transport the firearm in interstate
commerce to move it from North Carolina to Florida.  ATF Form
5320.20 or a written request may be used.

Should any additional information be needed, please contact Gary
Schaible in the NFA Branch at (202) 927-8330.


                        Sincerely yours,

                            [signed]
                        Nereida W. Levine
               Chief, National Firearms Act Branch