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Code of Federal Regulations (Last Updated: November 8, 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 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. |