CFR›Title 27›Chapter I›Part 53›Subpart J›Subject Group Use by Manufacturer or Importer Considered Sale ContainsSections 53.111–53.115CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 53.111 § 53.111 Tax on use by manufacturer, producer, or importer. 53.112 § 53.112 Business or personal use of articles. 53.113 § 53.113 Events subsequent to taxable use of article. 53.114 § 53.114 Use in further manufacture. 53.115 § 53.115 Computation of tax. Previous Application of Tax in Case of Sales by Other Than Manufacturer or Importer Application of Tax in Case of Sales by Other Than Manufacturer or Importer