Subpart L—Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes
Sections
-
53.151
§ 53.151 Returns. -
53.152
§ 53.152 Final returns. -
53.153
§ 53.153 Time for filing returns. -
53.154
§ 53.154 Manner of filing returns. -
53.155
§ 53.155 Extension of time for filing returns. -
53.156
§ 53.156 Extension of time for paying tax shown on return. -
53.157
§ 53.157 Deposit requirement for deposits made for calendar quarters prior to July 1, 1995. -
53.158
§ 53.158 Payment of tax by electronic fund transfer. -
53.159
§ 53.159 Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995. -
53.161
§ 53.161 Authority to make credits or refunds. -
53.162
§ 53.162 Abatements. -
53.163-53.170
§§ 53.163-53.170 [Reserved] -
53.171
§ 53.171 Claims for credit or refund of overpayments of manufacturers taxes. -
53.172
§ 53.172 Credit or refund of manufacturers tax under chapter 32. -
53.173
§ 53.173 Price readjustments causing overpayments of manufacturers tax. -
53.174
§ 53.174 Determination of price readjustments. -
53.175
§ 53.175 Readjustment for local advertising charges. -
53.176
§ 53.176 Supporting evidence required in case of price readjustments. -
53.177
§ 53.177 Certain exportations, uses, sales, or resales causing overpayments of tax. -
53.178
§ 53.178 Exportations, uses, sales, and resales included. -
53.179
§ 53.179 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales. -
53.180
§ 53.180 Tax-paid articles used for further manufacture and causing overpayments of tax. -
53.181
§ 53.181 Further manufacture included. -
53.182
§ 53.182 Supporting evidence required in case of tax-paid articles used for further manufacture. -
53.183
§ 53.183 Return of installment accounts causing overpayments of tax. -
53.184
§ 53.184 Refund to exporter or shipper. -
53.185
§ 53.185 Credit on returns. -
53.186
§ 53.186 Accounting procedures for like articles. -
53.187
§ 53.187 OMB control numbers.