It wouldn't be illegal, it would just be hard to prove otherwise that you didn't harvest the bird yourself, and had a friend from another state offer you up a tag that made your illegally shot bird (per your State Regs) legal because it had a tag that said otherwise. I'm not saying that anyone harvested a bird illegally, I'm just saying that the burden of proof lies in your corner. And Yes, if he has the gifted tag from the donor of the bird, then he is indeed legal. Now all of this is pure speculation on my part, because there are State regulations that conflict with the Federal Regs, and between the two separate departments, there aren't any real experts on the 50 CFR's. The Regulations are written very vaguely, and there is the interpretation of each individual to deal with. I hope this rambling makes it a bit more clear to what I was trying to say in my original post. I just don't want to see anyone get their tail in a ringer!