CFR /  Title 27  /  Part 53: Manufacturers Excise Taxes_Firearms And Ammunition

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