I really really think you wrote that backwards. Rifle is a rifle unless you pay the tax.Just an FYI, if it was built as a pistol it has to stay a pistol unless you Form 1. Buy a rifle and you can legally convert it to a pistol and back again to your hearts content. Any lower originally built as pistol cannot be made into a rifle. Dumb rule, I know, but that's the way it's written.