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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter C - Firearms |
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Part 53 - Manufacturers Excise Taxes - Firearms and Ammunition |
| 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 - XXX |
| Subpart G - Tax Rates |
| § 53.61 - Imposition and rates of tax. |
| § 53.62 - Exemptions. |
| § 53.63 - Other tax-free sales. |
| Subparts H--I - XXX |
| 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. |
| § 53.140 - 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. |
| §§ 53.137--53.139 - [Reserved] |
| 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. |
| § 53.171 - 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. |
| §§ 53.163--53.170 - [Reserved] |