quote:

When the applicant is a trust, corporation or other legal entity, the applicant must attach documentation establishing the existance and validity of the entity, for eForms done via the Electronic Documents screen.

However, under certain conditions, the applicant may not have to file the documentation. 27 CFR 479.63(c) provides that if the applicant entity has had an application approved as maker or transferee within the preceding 24 months of the date of filing this application and there has been no change to the documentation previously provided, in lieu of filing the documentation, the entity may provide a certification that the information has not been changed since the prior approval and shall identify the application for which the documentation has been previously submitted by form number, serial number, and date approved. If the application wishes to claim this exception, this certificate shall be attached as an electronic document to the application submission.

The system required the applicant to select one of two options from the drop-down in the Document Type field to be able to file the application. The applicant must choose either the 'CORPORATION/TRUST/OTHER LEGAL ENTITY' option and attach the documentation or the '24 MONTH DOCUMENT SUBMISSION EXCEPTION' option and attach a document specifying the reason why no documentation of the existence of the trust, corporation or other legal entity is required.

quote:

When applying with an ATF Form 1, eForm 1, ATF eForm 4, ATF Form 4 or the ATF Form 5 there is a 24 month exception for NFA gun trusts and legal entities to submit the NFA gun trust or legal entity paperwork with the ATF tax stamp application. Meaning for the ATF Form 1, eForm 1, ATF eForm 4, ATF Form 4 or the ATF Form 5 applications you won’t be required to submit a copy of your notarized NFA gun trust or legal entity paperwork to the ATF when you apply for the aforementioned ATF applications for a tax stamp. The 24 month exception can only be used if you have had a tax stamp approved by the ATF in the last 24 months with any of the four aforementioned ATF tax stamp applications. Note: the 24 month timeframe starts from your last approved tax stamp date, not from when your payment was cashed or when your application went pending. When you apply for your ATF Form 1, eForm 1, ATF eForm 4, ATF Form 4 or ATF Form 5 tax stamp instead of submitting a copy of your NFA gun trust or legal entity paperwork, you will submit a certification letter that your NFA gun trust or legal entity paperwork hasn’t changed since your last tax stamp was approved by the ATF in the last 24 months. The potential benefits of submitting the 24 month exception include: the ATF examiner doesn’t have to review your trust or legal entity documents again and if you are applying with the eForm system you won’t have to worry about the size of your NFA gun trust or your legal entity documents. The first benefit could save your application time during the approval process and the latter will cut out the 3mb upload size limit for documents that you upload during the eForm process.

Below is ATF 24 Month exception for NFA Gun Trust and Legal Entity Documentation Generator and the exact definition of the 24 month exception as defined by the ATF.