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It will fall under the classification of a SBS - $200 Tax Stamp. The only way to register a AOW - $5 Tax Stamp - is if the receiver has never had a barrel on it. When I worked at Scattergun, we could build AOWs when we could get new receivers from Remington. If we started with a complete gun, it had to be a SBS.

You're gonna play hell trying to put a pistol grip on a semi auto. The bolt spring tube extends about 8" into the buttstock. Plus, if you don't give them a solid platform to recoil against, they won't cycle reliably.
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