Home/CFR/Title 27/Part 53
FEDERAL · 27 CFR

Part 53 — Manufacturers Excise Taxes—Firearms and Ammunition

72 sections · Title 27: Alcohol, Tobacco Products and Firearms

§ 53.1Introduction.
§ 53.2Attachment of tax.
§ 53.3Exemption certificates.
§ 53.11Meaning of terms.
§ 53.20Delegations of the Administrator.
§ 53.21Forms prescribed.
§ 53.22Employer identification number.
§ 53.23Alternate methods or procedures.
§ 53.24Records.
§ 53.61Imposition and rates of tax.
§ 53.62Exemptions.
§ 53.63Other tax-free sales.
§ 53.91Charges to be included in sale price.
§ 53.92Exclusions from sale price.
§ 53.93Other items relating to tax on sale price.
§ 53.94Constructive sale price; scope and application.
§ 53.95Constructive sale price; basic rules.
§ 53.96Constructive sale price; special rule for arm's-length sales.
§ 53.97Constructive sale price; affiliated corporations.
§ 53.98Computation of tax on leases and installment sales.
§ 53.99Sales of installment accounts.
§ 53.100Exclusion of local advertising charges from sale price.
§ 53.101Limitation on aggregate of exclusions and price readjustments.
§ 53.102No exclusion or readjustment for other advertising charges or reimbursements.
§ 53.103Lease considered as sale.
§ 53.104Limitation on amount of tax applicable to certain leases.
§ 53.111Tax on use by manufacturer, producer, or importer.
§ 53.112Business or personal use of articles.
§ 53.113Events subsequent to taxable use of article.
§ 53.114Use in further manufacture.
§ 53.115Computation of tax.
§ 53.121Sales of taxable articles by a person other than the manufacturer, producer, or importer.
§ 53.131Tax-free sales; general rule.
§ 53.132Tax-free sale of articles to be used for, or resold for, further manufacture.
§ 53.133Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
§ 53.134Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
§ 53.135Tax-free sale of articles to State and local governments for their exclusive use.
§ 53.136Tax-free sales of articles to nonprofit educational organizations.
§ 53.137-53.139§§ 53.137-53.139 [Reserved]
§ 53.140Registration.
§ 53.141Exceptions to the requirement for registration.
§ 53.142Denial, revocation or suspension of registration.
§ 53.143Special rules relating to further manufacture.
§ 53.151Returns.
§ 53.152Final returns.
§ 53.153Time for filing returns.
§ 53.154Manner of filing returns.
§ 53.155Extension of time for filing returns.
§ 53.156Extension of time for paying tax shown on return.
§ 53.157Deposit requirement for deposits made for calendar quarters prior to July 1, 1995.
§ 53.158Payment of tax by electronic fund transfer.
§ 53.159Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995.
§ 53.161Authority to make credits or refunds.
§ 53.162Abatements.
§ 53.163-53.170§§ 53.163-53.170 [Reserved]
§ 53.171Claims for credit or refund of overpayments of manufacturers taxes.
§ 53.172Credit or refund of manufacturers tax under chapter 32.
§ 53.173Price readjustments causing overpayments of manufacturers tax.
§ 53.174Determination of price readjustments.
§ 53.175Readjustment for local advertising charges.
§ 53.176Supporting evidence required in case of price readjustments.
§ 53.177Certain exportations, uses, sales, or resales causing overpayments of tax.
§ 53.178Exportations, uses, sales, and resales included.
§ 53.179Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
§ 53.180Tax-paid articles used for further manufacture and causing overpayments of tax.
§ 53.181Further manufacture included.
§ 53.182Supporting evidence required in case of tax-paid articles used for further manufacture.
§ 53.183Return of installment accounts causing overpayments of tax.
§ 53.184Refund to exporter or shipper.
§ 53.185Credit on returns.
§ 53.186Accounting procedures for like articles.
§ 53.187OMB control numbers.