or use tax, on making, transferring, using, possessing, or transporting a short-barreled shotgun in or affecting interstate or foreign commerce, or imposes a marking, recordkeeping or registration requirement with respect to such a shotgun, shall have no force or effect. . 6. Destruction of records (a) In general Not later than 365 days after the date of the enactment of this Act, the Attorney General shall destroy any registration of an applicable shotgun maintained in the National Firearms Registration and Transfer Record pursuant to section 5841 of the Internal Revenue Code of 1986, any application to transfer filed under section 5812 of the Internal Revenue Code of 1986 that identifies the transferee of an applicable shotgun, and any application filed under section 5822 of the Internal Revenue Code of 1986 that identifies the maker of an applicable shotgun. (b) Applicable shotgun For purposes of this section, the term applicable shotgun means any shotgun— (1) described in paragraph (1) or (2) of section 5845(a) of the Internal Revenue Code of 1986 (as in effect on the day before the enactment of this Act), or (2) treated as destructive device under 5845(f) of such Code (as in effect on the day before the enactment of this Act) and not so treated under such section as in effect immediately after such date.