| http://www.w3.org/ns/prov#value | - er, or licensed collector) who the transferor knows or has reasonable cause to believe does not reside in (or if the person is a corporation or other business entity, does not maintain a place of business in) the State in which the transferor resides; except that this paragraph shall not apply to(A) the transfer, transportation, or delivery of a firearm made to carry out a bequest of a firearm to,
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