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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 |
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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] |