Many jurisdictions have a minimum legal length for shotgun barrels to make these more concealable shotguns unavailable for criminal purposes. Many gun makers in the U.S. have not offered sawed-off shotguns to the public since 1934, when shotguns with barrel lengths of under 18 inches were restricted, although they had previously been sold. To abide by NFA regulations, anyone may complete a Form 1 "making" form, and purchase and have approved the US$200 tax stamp for the shotgun in question, in order to legally reduce its barrel length to less than 18 inches by cutting the barrel or replacing it with a shorter one.