Yes the tax stamp is costly and it takes like a year to get approved from the last I heard. I haven’t looked into it in a while, but the law was really crazy on how to actually own it as well. At one time, I had a friend that was creating a trust to own the can he was buying, but he never finished doing it. He has asked me to be a part of it, which would have allowed me to be in possession of it. My understanding is you have to keep the paperwork with the can. My friend keeps a copy of his paperwork in the stock of his AR.