What are the requirement for Storage of NFA Firearms?

To avoid unauthorized transfers, you must store NFA firearms so that no one else has access to them.

Firearms can be stored at locations other than the address on the firearm registration form, such as a safe deposit box. However, unless the registrant is a Federal firearms licensee who has paid the special (occupational) tax to import, manufacture, or deal in NFA firearms, the NFA Branch should be notified in writing of the new storage location.