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My FFL sent me the SAR form. Does he need to fill it for the lower receiver. Looking at the form it say $18 per rifle or pistol. I don't know myself since haven't bought any lowers from him since the new law took effect. I am probably the only one buys lower receivers since I order the and use his address for my FFL.

https://www.dol.wa.gov/forms/652001.pdf
 

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