That shotgun appears to have a barrel length of less than 16", and as such is classified as a destructive device.
Actually, short barreled shotguns are considered Any Other Weapon (AOW) and subject to a $5.00 tax. A SBR (Short Barrelled Rifle) is subject to a $200 tax. A SBD( Short Barrelled Drilling)??? A $205 tax?
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