Quote:
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?