TEXAS NFA GUN TRUST - $300
Basically, there are two ways that an individual or a legal entity, such as a trust, corporation, limited liability company, or a partnership, may legally acquire NFA firearms, if the individual or entity is not prohibited by Federal, State, or local law from receiving or possessing firearms:
(1) by transfer after approval by ATF of a registered NFA firearm from its lawful owner residing in the same State as the transferee; or
(2) by obtaining prior approval from ATF to make NFA firearms.
See 27 C.F.R. §§ 479.62–66 (relating to applications to make firearms), 479.84–86 (relating to applications to transfer NFA firearms); see also ATF National Firearms Act (NFA) – Firearms FAQs.