While pistol grip only shotguns have been around for years, the newest idea is the 14-inch barrel “firearm” in 12 gauge that gets the job done without a tax stamp required. Traditionally, shotguns crossed over into National Firearms Act territory when they were under 26-inches overall and/or had a barrel less than 16.
Now, with guns such as the Mossberg Shockwave, introduced at SHOT Show earlier this year, and Remington’s Tac-14, debuted in April at the National Rifle Association annual meeting, manufacturers are taking shotgun-based systems still just over 26-inches long and mounting a 14-inch barrel and, as the receiver used was born a “firearm” and not a shotgun, it’s all good when it comes to the NFA– though some state and local restrictions on short-barreled or “sawn-off” shotguns still apply.
One state that has tweaked their law is Texas, which, is ironically where the Shockwave is produced. You can buy one effective today.
More in my column at Guns.com