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You may saw off a shotgun in AR IF you pay the $5 federal tax,federally register it, get fingerprinted, and do the required 6 month wait. After that, you may saw it off.

Otherwise:

A.C.A. § 5-1-102. Definitions.

As used in the Arkansas Criminal Code:

........

(20) "Sawed-off or short-barreled shotgun" means:

(A) A shotgun having one (1) or more barrels less than eighteen inches (18") in length; or

(B) Any weapon made from a shotgun, whether by alteration, modification, or otherwise, if the weapon, as modified, has an overall length of less than twenty-six inches (26");

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Q: What are the laws on sawed off shotguns in Arkansas?
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