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ALL NFA fees are $200 with the exception of transfer of AOW which is $5. So the making tax (for non SOT) for an AOW is still $200.

As already stated you can not turn a long gun (stock Saiga) into an AOW. You would have to start with a virgin receiver. Since you live in OR where SBS is legal there is no good reason not to build an SBS. With an AOW you will be stuck in that configuration. With an SBS you could add or remove a stock if you chose.
 
should have been posted in the NFA forum

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