You are Quibbling. Let’s compare FFL/SOTs? FBI only does fingerprints. Form 1/3/4 sit at Nikki Dudashs desk at NFA Martinsburg, WV until prints clear. NFA branch approves. I’ve met most of the NFA branch....even testified for AND against them. Have you? Almost Title 2 items are always transferable less 18 USC 922(o) items and state law prohibitions. Actual talking about tax stamps......geez ...
You clearly know more about it than I. IMHO, there should not even be a stamp. Throwback to Harry Anslinger and the days when pot was legal but required a similar $200 per oz. stamp (Timothy Leary?). In 1934 $200 was the precise figure folks could not afford. It was purposefully a prohibitive tax. A government of the people has no place for prohibitive taxes. It should have been killed in the cradle but like the phone tax it lasted far too long ( remember the phone tax that was supposed to pay for the Spanish American War, the tax lasted something like 100 years the war much less.