Title 27

PART 53

Part 53 - Manufacturers Excise Taxes - Firearms And Ammunition

PART 53 - MANUFACTURERS EXCISE TAXES - FIREARMS AND AMMUNITION Authority:26 U.S.C. 4181, 4182, 4216-4219, 4221-4223, 4225, 6001, 6011, 6020, 6021, 6061, 6071, 6081, 6091, 6101-6104, 6109, 6151, 6155, 6161, 6301-6303, 6311, 6402, 6404, 6416, 7502, 7805. Source:T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted. Editorial Note:Nomenclature changes to part 53 appear by T.D. ATF-447, 66 FR 19088, Apr. 13, 2001.

27:2.0.1.2.6.1SUBPART A
Subpart A - Introduction
27:2.0.1.2.6.1.169.1SECTION 53.1
   53.1 Introduction.
27:2.0.1.2.6.1.169.2SECTION 53.2
   53.2 Attachment of tax.
27:2.0.1.2.6.1.169.3SECTION 53.3
   53.3 Exemption certificates.
27:2.0.1.2.6.2SUBPART B
Subpart B - Definitions
27:2.0.1.2.6.2.169.1SECTION 53.11
   53.11 Meaning of terms.
27:2.0.1.2.6.3SUBPART C
Subpart C - Administrative and Miscellaneous Provisions
27:2.0.1.2.6.3.169.1SECTION 53.20
   53.20 Delegations of the Administrator.
27:2.0.1.2.6.3.169.2SECTION 53.21
   53.21 Forms prescribed.
27:2.0.1.2.6.3.169.3SECTION 53.22
   53.22 Employer identification number.
27:2.0.1.2.6.3.169.4SECTION 53.23
   53.23 Alternate methods or procedures.
27:2.0.1.2.6.3.169.5SECTION 53.24
   53.24 Records.
27:2.0.1.2.6.4SUBPART D
Subparts D-F [Reserved]
27:2.0.1.2.6.5SUBPART G
Subpart G - Tax Rates
27:2.0.1.2.6.5.169.1SECTION 53.61
   53.61 Imposition and rates of tax.
27:2.0.1.2.6.5.169.2SECTION 53.62
   53.62 Exemptions.
27:2.0.1.2.6.5.169.3SECTION 53.63
   53.63 Other tax-free sales.
27:2.0.1.2.6.6SUBPART H
Subparts H-I [Reserved]
27:2.0.1.2.6.7SUBPART J
Subpart J - Special Provisions Applicable to Manufacturers Taxes
27:2.0.1.2.6.7.169SUBJGRP 169
   Use by Manufacturer or Importer Considered Sale
27:2.0.1.2.6.7.169.1SECTION 53.91
   53.91 Charges to be included in sale price.
27:2.0.1.2.6.7.169.2SECTION 53.92
   53.92 Exclusions from sale price.
27:2.0.1.2.6.7.169.3SECTION 53.93
   53.93 Other items relating to tax on sale price.
27:2.0.1.2.6.7.169.4SECTION 53.94
   53.94 Constructive sale price; scope and application.
27:2.0.1.2.6.7.169.5SECTION 53.95
   53.95 Constructive sale price; basic rules.
27:2.0.1.2.6.7.169.6SECTION 53.96
   53.96 Constructive sale price; special rule for arm's-length sales.
27:2.0.1.2.6.7.169.7SECTION 53.97
   53.97 Constructive sale price; affiliated corporations.
27:2.0.1.2.6.7.169.8SECTION 53.98
   53.98 Computation of tax on leases and installment sales.
27:2.0.1.2.6.7.169.9SECTION 53.99
   53.99 Sales of installment accounts.
27:2.0.1.2.6.7.169.10SECTION 53.100
   53.100 Exclusion of local advertising charges from sale price.
27:2.0.1.2.6.7.169.11SECTION 53.101
   53.101 Limitation on aggregate of exclusions and price readjustments.
27:2.0.1.2.6.7.169.12SECTION 53.102
   53.102 No exclusion or readjustment for other advertising charges or reimbursements.
27:2.0.1.2.6.7.169.13SECTION 53.103
   53.103 Lease considered as sale.
27:2.0.1.2.6.7.169.14SECTION 53.104
   53.104 Limitation on amount of tax applicable to certain leases.
27:2.0.1.2.6.7.169.15SECTION 53.111
   53.111 Tax on use by manufacturer, producer, or importer.
27:2.0.1.2.6.7.169.16SECTION 53.112
   53.112 Business or personal use of articles.
27:2.0.1.2.6.7.169.17SECTION 53.113
   53.113 Events subsequent to taxable use of article.
27:2.0.1.2.6.7.169.18SECTION 53.114
   53.114 Use in further manufacture.
27:2.0.1.2.6.7.169.19SECTION 53.115
   53.115 Computation of tax.
27:2.0.1.2.6.7.170SUBJGRP 170
   Application of Tax in Case of Sales by Other Than Manufacturer or Importer
27:2.0.1.2.6.7.170.20SECTION 53.121
   53.121 Sales of taxable articles by a person other than the manufacturer, producer, or importer.
27:2.0.1.2.6.8SUBPART K
Subpart K - Exemptions, Registration, Etc.
27:2.0.1.2.6.8.171.1SECTION 53.131
   53.131 Tax-free sales; general rule.
27:2.0.1.2.6.8.171.2SECTION 53.132
   53.132 Tax-free sale of articles to be used for, or resold for, further manufacture.
27:2.0.1.2.6.8.171.3SECTION 53.133
   53.133 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
27:2.0.1.2.6.8.171.4SECTION 53.134
   53.134 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
27:2.0.1.2.6.8.171.5SECTION 53.135
   53.135 Tax-free sale of articles to State and local governments for their exclusive use.
27:2.0.1.2.6.8.171.6SECTION 53.136
   53.136 Tax-free sales of articles to nonprofit educational organizations.
27:2.0.1.2.6.8.171.7SECTION 53.137-53.139
   53.137-53.139 [Reserved]
27:2.0.1.2.6.8.171.8SECTION 53.140
   53.140 Registration.
27:2.0.1.2.6.8.171.9SECTION 53.141
   53.141 Exceptions to the requirement for registration.
27:2.0.1.2.6.8.171.10SECTION 53.142
   53.142 Denial, revocation or suspension of registration.
27:2.0.1.2.6.8.171.11SECTION 53.143
   53.143 Special rules relating to further manufacture.
27:2.0.1.2.6.9SUBPART L
Subpart L - Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes
27:2.0.1.2.6.9.171.1SECTION 53.151
   53.151 Returns.
27:2.0.1.2.6.9.171.2SECTION 53.152
   53.152 Final returns.
27:2.0.1.2.6.9.171.3SECTION 53.153
   53.153 Time for filing returns.
27:2.0.1.2.6.9.171.4SECTION 53.154
   53.154 Manner of filing returns.
27:2.0.1.2.6.9.171.5SECTION 53.155
   53.155 Extension of time for filing returns.
27:2.0.1.2.6.9.171.6SECTION 53.156
   53.156 Extension of time for paying tax shown on return.
27:2.0.1.2.6.9.171.7SECTION 53.157
   53.157 Deposit requirement for deposits made for calendar quarters prior to July 1, 1995.
27:2.0.1.2.6.9.171.8SECTION 53.158
   53.158 Payment of tax by electronic fund transfer.
27:2.0.1.2.6.9.171.9SECTION 53.159
   53.159 Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995.
27:2.0.1.2.6.9.171.10SECTION 53.161
   53.161 Authority to make credits or refunds.
27:2.0.1.2.6.9.171.11SECTION 53.162
   53.162 Abatements.
27:2.0.1.2.6.9.171.12SECTION 53.163-53.170
   53.163-53.170 [Reserved]
27:2.0.1.2.6.9.171.13SECTION 53.171
   53.171 Claims for credit or refund of overpayments of manufacturers taxes.
27:2.0.1.2.6.9.171.14SECTION 53.172
   53.172 Credit or refund of manufacturers tax under chapter 32.
27:2.0.1.2.6.9.171.15SECTION 53.173
   53.173 Price readjustments causing overpayments of manufacturers tax.
27:2.0.1.2.6.9.171.16SECTION 53.174
   53.174 Determination of price readjustments.
27:2.0.1.2.6.9.171.17SECTION 53.175
   53.175 Readjustment for local advertising charges.
27:2.0.1.2.6.9.171.18SECTION 53.176
   53.176 Supporting evidence required in case of price readjustments.
27:2.0.1.2.6.9.171.19SECTION 53.177
   53.177 Certain exportations, uses, sales, or resales causing overpayments of tax.
27:2.0.1.2.6.9.171.20SECTION 53.178
   53.178 Exportations, uses, sales, and resales included.
27:2.0.1.2.6.9.171.21SECTION 53.179
   53.179 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
27:2.0.1.2.6.9.171.22SECTION 53.180
   53.180 Tax-paid articles used for further manufacture and causing overpayments of tax.
27:2.0.1.2.6.9.171.23SECTION 53.181
   53.181 Further manufacture included.
27:2.0.1.2.6.9.171.24SECTION 53.182
   53.182 Supporting evidence required in case of tax-paid articles used for further manufacture.
27:2.0.1.2.6.9.171.25SECTION 53.183
   53.183 Return of installment accounts causing overpayments of tax.
27:2.0.1.2.6.9.171.26SECTION 53.184
   53.184 Refund to exporter or shipper.
27:2.0.1.2.6.9.171.27SECTION 53.185
   53.185 Credit on returns.
27:2.0.1.2.6.9.171.28SECTION 53.186
   53.186 Accounting procedures for like articles.
27:2.0.1.2.6.9.171.29SECTION 53.187
   53.187 OMB control numbers.