I think it is for excise tax, like kernelkrink said, and to check if some one with an 01 is manufacturing. the agent that interviewed us told us ther are watching for dealers who are manufacturing guns without an 07. this ties into the letter from august that makes a gunsmith who enhances the value of a firearm a manufacturer.
it also covers a home builder who makes a pistol from a virgin rifle receiver, there can be no doubt a pistol has been built from a receiver that once was a rifle.
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