If it is a stripped receiver, rifle or shotgun, by the letter of the law it is supposed to be considered a handgun because it is capable of having a pistol grip installed.
These "tactical" shotguns that you see, with only a pistol grip and no stock, can only be sold as handguns.
Scoby
“Laws that forbid the carrying of arms disarm only those who are neither inclined nor determined to commit crimes. Such laws make things worse for the assaulted and better for the assailants; they serve rather to encourage than prevent homicides, for an unarmed man may be attacked with greater confidence than an armed man.” –Thomas Jefferson, quoting 18th century criminologist Cesare Beccaria in “On Crimes and Punishment”, 1764
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