"Secretary" originally referred to the Secretary of the Treasury, as the National Firearms Act is part of the Internal Revenue Code of 1986—since the BATF's transfer to the Department of Justice in 2002, the term "Secretary" now refers to the Attorney General. Muzzle-loading guns are not considered firearms in the US and do not fall under the regulations of the NFA. However, their projectiles may still be subject to NFA regulation. For instance, a person may manufacture, possess, and fire a black powder, muzzle-loading cannon of any bore diameter, but may not fire explosive shells from that cannon, as the explosive shell is itself defined as a destructive device. See also References United States federal firearms law