27 CFR Part 53
PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
- PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
- Chapter I—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter C—Firearms
- Subpart A—Introduction
- § 53.1 Introduction.
- § 53.2 Attachment of tax.
- § 53.3 Exemption certificates.
- Subpart B—Definitions
- § 53.11 Meaning of terms.
- Subpart C—Administrative and Miscellaneous Provisions
- § 53.20 Delegations of the Administrator.
- § 53.21 Forms prescribed.
- § 53.22 Employer identification number.
- § 53.23 Alternate methods or procedures.
- § 53.24 Records.
- Subparts D-F [Reserved]
- Subpart G—Tax Rates
- § 53.61 Imposition and rates of tax.
- § 53.62 Exemptions.
- § 53.63 Other tax-free sales.
- Subparts H-I [Reserved]
- Subpart J—Special Provisions Applicable to Manufacturers Taxes
- § 53.91 Charges to be included in sale price.
- § 53.92 Exclusions from sale price.
- § 53.93 Other items relating to tax on sale price.
- § 53.94 Constructive sale price; scope and application.
- § 53.95 Constructive sale price; basic rules.
- § 53.96 Constructive sale price; special rule for arm's-length sales.
- § 53.97 Constructive sale price; affiliated corporations.
- § 53.98 Computation of tax on leases and installment sales.
- § 53.99 Sales of installment accounts.
- § 53.100 Exclusion of local advertising charges from sale price.
- § 53.101 Limitation on aggregate of exclusions and price readjustments.
- § 53.102 No exclusion or readjustment for other advertising charges or reimbursements.
- § 53.103 Lease considered as sale.
- § 53.104 Limitation on amount of tax applicable to certain leases.
- Use by Manufacturer or Importer Considered Sale
- § 53.111 Tax on use by manufacturer, producer, or importer.
- § 53.112 Business or personal use of articles.
- § 53.113 Events subsequent to taxable use of article.
- § 53.114 Use in further manufacture.
- § 53.115 Computation of tax.
- Application of Tax in Case of Sales by Other Than Manufacturer or Importer
- § 53.121 Sales of taxable articles by a person other than the manufacturer, producer, or importer.
- Subpart K—Exemptions, Registration, Etc.
- § 53.131 Tax-free sales; general rule.
- § 53.132 Tax-free sale of articles to be used for, or resold for, further manufacture.
- § 53.133 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
- § 53.134 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
- § 53.135 Tax-free sale of articles to State and local governments for their exclusive use.
- § 53.136 Tax-free sales of articles to nonprofit educational organizations.
- §§ 53.137-53.139 [Reserved]
- § 53.140 Registration.
- § 53.141 Exceptions to the requirement for registration.
- § 53.142 Denial, revocation or suspension of registration.
- § 53.143 Special rules relating to further manufacture.
- Subpart L—Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes
- § 53.151 Returns.
- § 53.152 Final returns.
- § 53.153 Time for filing returns.
- § 53.154 Manner of filing returns.
- § 53.155 Extension of time for filing returns.
- § 53.156 Extension of time for paying tax shown on return.
- § 53.157 Deposit requirement for deposits made for calendar quarters prior to July 1, 1995.
- § 53.158 Payment of tax by electronic fund transfer.
- § 53.159 Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995.
- § 53.161 Authority to make credits or refunds.
- § 53.162 Abatements.
- §§ 53.163-53.170 [Reserved]
- § 53.171 Claims for credit or refund of overpayments of manufacturers taxes.
- § 53.172 Credit or refund of manufacturers tax under chapter 32.
- § 53.173 Price readjustments causing overpayments of manufacturers tax.
- § 53.174 Determination of price readjustments.
- § 53.175 Readjustment for local advertising charges.
- § 53.176 Supporting evidence required in case of price readjustments.
- § 53.177 Certain exportations, uses, sales, or resales causing overpayments of tax.
- § 53.178 Exportations, uses, sales, and resales included.
- § 53.179 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
- § 53.180 Tax-paid articles used for further manufacture and causing overpayments of tax.
- § 53.181 Further manufacture included.
- § 53.182 Supporting evidence required in case of tax-paid articles used for further manufacture.
- § 53.183 Return of installment accounts causing overpayments of tax.
- § 53.184 Refund to exporter or shipper.
- § 53.185 Credit on returns.
- § 53.186 Accounting procedures for like articles.
- § 53.187 OMB control numbers.
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