This is a Short Barreld Shotgun ALL NFA RULES/LAWS Apply

When the job demands the highest standards of reliable operation for guns performing under the pressures and stresses of action, Benelli’s M2 Tactical has passed the test of time; establishing itself as the shotgun of choice for serious tactical needs. The M2 Tactical is Inertia Driven®, utilizing recoil energy to cycle the action and eliminate fouling problems. The M2 Tactical runs clean by blowing all of the gas and residue—created by shotshell discharge—out of the barrel.

Tube Capacity: 5+1
No choke, fixed cylinder smooth bore barrel.
Type of Sights: Ghost-Ring
Minimum Recommended Load: 3-dram, 1-1/8 oz. loads
Receiver drilled and tapped for scope mounting.