You must mail a $200 tax fee with your Form 1 application no matter which route you choose. The fee goes towards a “tax stamp” that shows you legally own the Title 2 firearm. A Form 1 is not very extensive and looks much like Form 4473 you fill out when buying a gun. Further, ...
When the rule was published on January 31, 2023, in addition to the amnesty period a free tax stamp was offered. The stamp is not for any SBR. This free stamp only covers NFA SBRs that were previously classified as stabilized pistols, not traditional SBRs (such as a short-barreled rifle ...