I just returned from a gun show in Mobile; prices were high, ammunition stupidly so, and every other person there was a cop of one kind or another. I noticed a Serbu for sale with a $5.00 AOW tax and wondered how they can sell them in Alabama since state law here prohibits short barreled shotguns and SBRs. I asked around and got a lot of different answers that leaves me even more confused. The Serbu, for those of you that are not familiar with them, is basically a shortened 870 Remington with a 10" barrel. The reason this is considered an AOW instead of a sawed-off shotgun, is that it is constructed as a short-barreled shotgun and never had a life as a shotgun until it was manufactured as an AOW. My question was why an SBR can't be constructed by the same criteria and the best answer I got was the Serbu is called an AOW and never referred to as a shotgun. Even if you constructed an SBR from scratch and it never saw life as a rifle, it would still be illegal here because it has a rifled barrel. I still don't make much sense from this.