Serbu, NIB, AOW, Super Shorty, NIB #R70

Serbu, AOW, Super Shorty, 12 Gauge, New in the Box, Perfect. Mark Serbu manufactured it using a Remington 870. This gun is an AOW and currently transfers for a $5.00 NFA fee, Is my understanding that starting January 1, 2026 it will continue to be transferred on an ATF Form 3 or 4 but Tax Free.