A recent email from Dana Pickles at the US Dept. Of Justice Bureau of ATF NFA Branch stated the following changes for North Carolina
Effective January 11 2013 the ATF is handling North Carolina transfers as follows:
Machine Gun transfers from a dealer to a dealer on a Form 3 no longer require a North Carolina Sheriff permission letter to possess the Machine Gun (MG)
From a Dealer to a Gun Trust using a Form 4. If the Form 4 states that the MG is being acquired for scientific research and/or experimentation or in accordance with 14-409? then still need North Carolina Sheriff permission letter to possess Machine Gun.
But If the reason on the Form 4 states in accordance with 14-409 then the North Carolina Machine Gun Letter or permission from the Sheriff is not required.
All other NFA transfers on a Form 4 - no longer require the reason to state "In accordance with 14-288.8" to approve the transfer.