PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
Editorial Note:
Nomenclature changes to part 53 appear by T.D. ATF-447, 66 FR 19088, Apr. 13, 2001.
Subparts
-
A
Subpart A—Introduction Sections 53.1–53.3 -
B
Subpart B—Definitions Section 53.11 -
C
Subpart C—Administrative and Miscellaneous Provisions Sections 53.20–53.24 -
D-F
Subparts D-F [Reserved] -
G
Subpart G—Tax Rates Sections 53.61–53.63 -
H-I
Subparts H-I [Reserved] -
J
Subpart J—Special Provisions Applicable to Manufacturers Taxes Sections 53.91–53.104; Subject groups Application of Tax in Case of Sales by Other Than Manufacturer or Importer–Use by Manufacturer or Importer Considered Sale -
K
Subpart K—Exemptions, Registration, Etc. Sections 53.131–53.143 -
L
Subpart L—Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes Sections 53.151–53.187