Nope, classified as a destructive device with $200 transfer tax fee. Happily, there's no minimum barrel length specified for DDs, so they can be chopped to whatever handy configuration the user likes.
It's pistol-grip-only stocked shorty shotguns, as per the Serbu *super shorty* below, that carry the *Any Other Weapon* or *AOW* $5 transfer tax- a short-barrelled shotgun with full buttstock, or a short-barrelled stocked rifle also is taxed at the $200 rate.
-archy-/-
