North Carolina NFA Trust and Gun Trust Update:
In Dec 2014, a Gun Trust transfer of a Machine Gun was rejected by the ATF when it stated "In Accordance with NC General Statute 14-409. Please remember that your Form 4 must state a reason other than for scientific and/or experimentation or "in accordance with 14-409" to comply with The January 11, 2013 email from Dana Pickles. We are in the process of verifying this and will update this blog if anything changes.
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 you will still need North Carolina Sheriff permission letter to possess Machine Gun.
But, If the reason on your Form 4 states a reason OTHER than "in accordance with 14-409" or "for scientific and/or experimental use" then the North Carolina Machine Gun Letter or permission from the Sheriff is not required.
This means you should not state "in accordance with 14-409" or "for scientific and/or experimental use" on a Machine Gun transfer in the state of North Carolina
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.