| 27:2.0.1.2.6 | PART 53
| PART 53 - MANUFACTURERS EXCISE TAXES - FIREARMS AND AMMUNITION | |
| 27:2.0.1.2.6.1 | SUBPART A
| Subpart A - Introduction | |
| 27:2.0.1.2.6.1.169.1 | SECTION 53.1
| 53.1 Introduction. | |
| 27:2.0.1.2.6.1.169.2 | SECTION 53.2
| 53.2 Attachment of tax. | |
| 27:2.0.1.2.6.1.169.3 | SECTION 53.3
| 53.3 Exemption certificates. | |
| 27:2.0.1.2.6.2 | SUBPART B
| Subpart B - Definitions | |
| 27:2.0.1.2.6.2.169.1 | SECTION 53.11
| 53.11 Meaning of terms. | |
| 27:2.0.1.2.6.3 | SUBPART C
| Subpart C - Administrative and Miscellaneous Provisions | |
| 27:2.0.1.2.6.3.169.1 | SECTION 53.20
| 53.20 Delegations of the Administrator. | |
| 27:2.0.1.2.6.3.169.2 | SECTION 53.21
| 53.21 Forms prescribed. | |
| 27:2.0.1.2.6.3.169.3 | SECTION 53.22
| 53.22 Employer identification number. | |
| 27:2.0.1.2.6.3.169.4 | SECTION 53.23
| 53.23 Alternate methods or procedures. | |
| 27:2.0.1.2.6.3.169.5 | SECTION 53.24
| 53.24 Records. | |
| 27:2.0.1.2.6.4 | SUBPART D
| Subparts D-F [Reserved] | |
| 27:2.0.1.2.6.5 | SUBPART G
| Subpart G - Tax Rates | |
| 27:2.0.1.2.6.5.169.1 | SECTION 53.61
| 53.61 Imposition and rates of tax. | |
| 27:2.0.1.2.6.5.169.2 | SECTION 53.62
| 53.62 Exemptions. | |
| 27:2.0.1.2.6.5.169.3 | SECTION 53.63
| 53.63 Other tax-free sales. | |
| 27:2.0.1.2.6.6 | SUBPART H
| Subparts H-I [Reserved] | |
| 27:2.0.1.2.6.7 | SUBPART J
| Subpart J - Special Provisions Applicable to Manufacturers Taxes | |
| 27:2.0.1.2.6.7.169 | SUBJGRP 169
| Use by Manufacturer or Importer Considered Sale | |
| 27:2.0.1.2.6.7.169.1 | SECTION 53.91
| 53.91 Charges to be included in sale price. | |
| 27:2.0.1.2.6.7.169.2 | SECTION 53.92
| 53.92 Exclusions from sale price. | |
| 27:2.0.1.2.6.7.169.3 | SECTION 53.93
| 53.93 Other items relating to tax on sale price. | |
| 27:2.0.1.2.6.7.169.4 | SECTION 53.94
| 53.94 Constructive sale price; scope and application. | |
| 27:2.0.1.2.6.7.169.5 | SECTION 53.95
| 53.95 Constructive sale price; basic rules. | |
| 27:2.0.1.2.6.7.169.6 | SECTION 53.96
| 53.96 Constructive sale price; special rule for arm's-length sales. | |
| 27:2.0.1.2.6.7.169.7 | SECTION 53.97
| 53.97 Constructive sale price; affiliated corporations. | |
| 27:2.0.1.2.6.7.169.8 | SECTION 53.98
| 53.98 Computation of tax on leases and installment sales. | |
| 27:2.0.1.2.6.7.169.9 | SECTION 53.99
| 53.99 Sales of installment accounts. | |
| 27:2.0.1.2.6.7.169.10 | SECTION 53.100
| 53.100 Exclusion of local advertising charges from sale price. | |
| 27:2.0.1.2.6.7.169.11 | SECTION 53.101
| 53.101 Limitation on aggregate of exclusions and price readjustments. | |
| 27:2.0.1.2.6.7.169.12 | SECTION 53.102
| 53.102 No exclusion or readjustment for other advertising charges or reimbursements. | |
| 27:2.0.1.2.6.7.169.13 | SECTION 53.103
| 53.103 Lease considered as sale. | |
| 27:2.0.1.2.6.7.169.14 | SECTION 53.104
| 53.104 Limitation on amount of tax applicable to certain leases. | |
| 27:2.0.1.2.6.7.169.15 | SECTION 53.111
| 53.111 Tax on use by manufacturer, producer, or importer. | |
| 27:2.0.1.2.6.7.169.16 | SECTION 53.112
| 53.112 Business or personal use of articles. | |
| 27:2.0.1.2.6.7.169.17 | SECTION 53.113
| 53.113 Events subsequent to taxable use of article. | |
| 27:2.0.1.2.6.7.169.18 | SECTION 53.114
| 53.114 Use in further manufacture. | |
| 27:2.0.1.2.6.7.169.19 | SECTION 53.115
| 53.115 Computation of tax. | |
| 27:2.0.1.2.6.7.170 | SUBJGRP 170
| Application of Tax in Case of Sales by Other Than Manufacturer or Importer | |
| 27:2.0.1.2.6.7.170.20 | SECTION 53.121
| 53.121 Sales of taxable articles by a person other than the manufacturer, producer, or importer. | |
| 27:2.0.1.2.6.8 | SUBPART K
| Subpart K - Exemptions, Registration, Etc. | |
| 27:2.0.1.2.6.8.171.1 | SECTION 53.131
| 53.131 Tax-free sales; general rule. | |
| 27:2.0.1.2.6.8.171.2 | SECTION 53.132
| 53.132 Tax-free sale of articles to be used for, or resold for, further manufacture. | |
| 27:2.0.1.2.6.8.171.3 | SECTION 53.133
| 53.133 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export. | |
| 27:2.0.1.2.6.8.171.4 | SECTION 53.134
| 53.134 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft. | |
| 27:2.0.1.2.6.8.171.5 | SECTION 53.135
| 53.135 Tax-free sale of articles to State and local governments for their exclusive use. | |
| 27:2.0.1.2.6.8.171.6 | SECTION 53.136
| 53.136 Tax-free sales of articles to nonprofit educational organizations. | |
| 27:2.0.1.2.6.8.171.7 | SECTION 53.137-53.139
| 53.137-53.139 [Reserved] | |
| 27:2.0.1.2.6.8.171.8 | SECTION 53.140
| 53.140 Registration. | |
| 27:2.0.1.2.6.8.171.9 | SECTION 53.141
| 53.141 Exceptions to the requirement for registration. | |
| 27:2.0.1.2.6.8.171.10 | SECTION 53.142
| 53.142 Denial, revocation or suspension of registration. | |
| 27:2.0.1.2.6.8.171.11 | SECTION 53.143
| 53.143 Special rules relating to further manufacture. | |
| 27:2.0.1.2.6.9 | SUBPART L
| Subpart L - Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes | |
| 27:2.0.1.2.6.9.171.1 | SECTION 53.151
| 53.151 Returns. | |
| 27:2.0.1.2.6.9.171.2 | SECTION 53.152
| 53.152 Final returns. | |
| 27:2.0.1.2.6.9.171.3 | SECTION 53.153
| 53.153 Time for filing returns. | |
| 27:2.0.1.2.6.9.171.4 | SECTION 53.154
| 53.154 Manner of filing returns. | |
| 27:2.0.1.2.6.9.171.5 | SECTION 53.155
| 53.155 Extension of time for filing returns. | |
| 27:2.0.1.2.6.9.171.6 | SECTION 53.156
| 53.156 Extension of time for paying tax shown on return. | |
| 27:2.0.1.2.6.9.171.7 | SECTION 53.157
| 53.157 Deposit requirement for deposits made for calendar quarters prior to July 1, 1995. | |
| 27:2.0.1.2.6.9.171.8 | SECTION 53.158
| 53.158 Payment of tax by electronic fund transfer. | |
| 27:2.0.1.2.6.9.171.9 | SECTION 53.159
| 53.159 Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995. | |
| 27:2.0.1.2.6.9.171.10 | SECTION 53.161
| 53.161 Authority to make credits or refunds. | |
| 27:2.0.1.2.6.9.171.11 | SECTION 53.162
| 53.162 Abatements. | |
| 27:2.0.1.2.6.9.171.12 | SECTION 53.163-53.170
| 53.163-53.170 [Reserved] | |
| 27:2.0.1.2.6.9.171.13 | SECTION 53.171
| 53.171 Claims for credit or refund of overpayments of manufacturers taxes. | |
| 27:2.0.1.2.6.9.171.14 | SECTION 53.172
| 53.172 Credit or refund of manufacturers tax under chapter 32. | |
| 27:2.0.1.2.6.9.171.15 | SECTION 53.173
| 53.173 Price readjustments causing overpayments of manufacturers tax. | |
| 27:2.0.1.2.6.9.171.16 | SECTION 53.174
| 53.174 Determination of price readjustments. | |
| 27:2.0.1.2.6.9.171.17 | SECTION 53.175
| 53.175 Readjustment for local advertising charges. | |
| 27:2.0.1.2.6.9.171.18 | SECTION 53.176
| 53.176 Supporting evidence required in case of price readjustments. | |
| 27:2.0.1.2.6.9.171.19 | SECTION 53.177
| 53.177 Certain exportations, uses, sales, or resales causing overpayments of tax. | |
| 27:2.0.1.2.6.9.171.20 | SECTION 53.178
| 53.178 Exportations, uses, sales, and resales included. | |
| 27:2.0.1.2.6.9.171.21 | SECTION 53.179
| 53.179 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales. | |
| 27:2.0.1.2.6.9.171.22 | SECTION 53.180
| 53.180 Tax-paid articles used for further manufacture and causing overpayments of tax. | |
| 27:2.0.1.2.6.9.171.23 | SECTION 53.181
| 53.181 Further manufacture included. | |
| 27:2.0.1.2.6.9.171.24 | SECTION 53.182
| 53.182 Supporting evidence required in case of tax-paid articles used for further manufacture. | |
| 27:2.0.1.2.6.9.171.25 | SECTION 53.183
| 53.183 Return of installment accounts causing overpayments of tax. | |
| 27:2.0.1.2.6.9.171.26 | SECTION 53.184
| 53.184 Refund to exporter or shipper. | |
| 27:2.0.1.2.6.9.171.27 | SECTION 53.185
| 53.185 Credit on returns. | |
| 27:2.0.1.2.6.9.171.28 | SECTION 53.186
| 53.186 Accounting procedures for like articles. | |
| 27:2.0.1.2.6.9.171.29 | SECTION 53.187
| 53.187 OMB control numbers. | |