Removed old post to replace with new information:
In the state of North Carolina the ONLY way to get your hands on any NFA Class III items is via transfer to Trust or Corporation. Due to Mike Easley passing a state law saying only sheriffs in NC could sign the Form 1s and then bullying them all with the fact that if anything stupid happened it would be their fault and they would be held accountable. While not ALL of the sheriffs are afraid of this mine, Forsyth County, is.
Though if you live near Asheville you have a chance... the sherrif there walks around with a G18 on his hip and is a little more.. relaxed.
NC state law (changed as of 1986 - so we can't really blame Easley) requires you have a machine gun permit issued by the sheriff of your county for a machine gun (whether as an individual, corporation, trust or LLC) see NCGS § 14-409.
State law allows persons to own SBRs, SBSs, suppressors, AOWs and DDs but only if you do so for the proposes listed in NCGS § 14-288.8:
(b) This section does not apply to:
(1) Persons exempted from the provisions of G.S. 14‑269 with respect to any activities lawfully engaged in while carrying out their duties.
(2) Importers, manufacturers, dealers, and collectors of firearms, ammunition, or destructive devices validly licensed under the laws of the United States or the State of North Carolina, while lawfully engaged in activities authorized under their licenses.
(3) Persons under contract with the United States, the State of North Carolina, or any agency of either government, with respect to any activities lawfully engaged in under their contracts.
(4) Inventors, designers, ordnance consultants and researchers, chemists, physicists, and other persons lawfully engaged in pursuits designed to enlarge knowledge or to facilitate the creation, development, or manufacture of weapons of mass death and destruction intended for use in a manner consistent with the laws of the United States and the State of North Carolina.
So, if you are an "ordnance consultant" or "researcher" and put that down on your Form 1 or 4, that satisfies state law. Or you could be a validly licensed collector (such as a C&R).
However, our beloved socialist progressive Attorney General, Roy Cooper , hates guns and freedom. So, even though he is not the constitutional "boss" of the county sheriffs (who, as constitutional officers are the most powerful person in their counties) he has prevailed on most of them to refuse to sign Form 1s or 4s.
So, you are basically forced to go the corporation, trust or LLC route (which doesn't required CLEO sign off) for SBRs, SBSs, suppressors, AOWs and DDs. A machine gun is going to take have a sheriff that's your best buddy.
However, the BATFE is looking for a reason in block 4i that satisfies state law. "Security training" or "ordnance research" or "all lawful purposes IAW NC General Statute § 14-288.8".