At first, I figured it was a mini shotgun for personal defense and then BANG!
Buy one for your glove compartment. Buy one for your briefcase. Heck buy one for your tool box! Order yours today and we'll throw in the Pocket Fisherman. All this for three payments of $49.95 and your satisfaction guaranteed. If you're not completely satisfied with it for any reason, return the weapon and keep the Pocket Fisherman as our free gift to you!
Yep, SBR's are classified under the NFA and to purchase one or modify an existing gun into one you basically have to go through the same process as buying a transferable machinegun, meaning you have to apply to the ATF and obtain the proper tax stamp.