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Code of Federal Regulations (Last Updated: July 5, 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 |
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Subpart L - Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes |
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] |