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Serbu is an AOW and requires a tax stamp. Also, this does not have a pistol grip.
just so folks are clear, it's loose talk to simply say "Serbu is an AOW" as Mark has made them as SBS as well as AOW. You really need to qualify the firearm by describing the specific model. Whether it is an SBS or AOW depends on what receiver the manufacturer placed their hands on prior to (re)manufacturing.