See page 3 of form 4473 at the top under IMPORTANT NOTICES. She seems to have clearly violated Delaware law, however.
Form 4473: http://www.atf.treas.gov/forms/pdfs/f4473pt1.pdf
See page 3 of form 4473 at the top under IMPORTANT NOTICES. She seems to have clearly violated Delaware law, however.
Form 4473: http://www.atf.treas.gov/forms/pdfs/f4473pt1.pdf
You are correct, mea culpa. I am amazed this exception "loophole" is allowed.