You can do anything you want to a shotgun with a barrel length of greater than 18"
A shotgun with a stock that has a barrel of less than 18" is a Short Barreled Shotgun (SBS) and has a $200 tax stamp.
A shotgun without a stock (And has never had one at any point) with a barrel of less than 18" is a Any Other Weapon (AOW) and has a $5 tax stamp.