27 C.F.R. PART 53--MANUFACTURERS EXCISE TAXES--FIREARMS AND AMMUNITION


TITLE 27--Alcohol, Tobacco Products and Firearms

CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER C--FIREARMS

PART 53--MANUFACTURERS EXCISE TAXES--FIREARMS AND AMMUNITION

rule

Subpart A--INTRODUCTION

�53.1
Introduction.
�53.2
Attachment of tax.
�53.3
Exemption certificates.
rule

Subpart B--DEFINITIONS

�53.11
Meaning of terms.
rule

Subpart C--ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS

�53.20
Delegations of the Administrator.
�53.21
Forms prescribed.
�53.22
Employer identification number.
�53.23
Alternate methods or procedures.
�53.24
Records.
rule

Subparts D-F--[RESERVED]

rule

Subpart G--TAX RATES

�53.61
Imposition and rates of tax.
�53.62
Exemptions.
�53.63
Other tax-free sales.
rule

Subparts H-I--[RESERVED]

rule

Subpart J--SPECIAL PROVISIONS APPLICABLE TO MANUFACTURERS TAXES

�53.91
Charges to be included in sale price.
�53.92
Exclusions from sale price.
�53.93
Other items relating to tax on sale price.
�53.94
Constructive sale price; scope and application.
�53.95
Constructive sale price; basic rules.
�53.96
Constructive sale price; special rule for arm's-length sales.
�53.97
Constructive sale price; affiliated corporations.
�53.98
Computation of tax on leases and installment sales.
�53.99
Sales of installment accounts.
�53.100
Exclusion of local advertising charges from sale price.
�53.101
Limitation on aggregate of exclusions and price readjustments.
�53.102
No exclusion or readjustment for other advertising charges or reimbursements.
�53.103
Lease considered as sale.
�53.104
Limitation on amount of tax applicable to certain leases.
�53.111
Tax on use by manufacturer, producer, or importer.
�53.112
Business or personal use of articles.
�53.113
Events subsequent to taxable use of article.
�53.114
Use in further manufacture.
�53.115
Computation of tax.
�53.121
Sales of taxable articles by a person other than the manufacturer, producer, or importer.
rule

Subpart K--EXEMPTIONS, REGISTRATION, ETC.

�53.131
Tax-free sales; general rule.
�53.132
Tax-free sale of articles to be used for, or resold for, further manufacture.
�53.133
Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
�53.134
Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
�53.135
Tax-free sale of articles to State and local governments for their exclusive use.
�53.136
Tax-free sales of articles to nonprofit educational organizations.
��53.137-53.139
[Reserved]
�53.140
Registration.
�53.141
Exceptions to the requirement for registration.
�53.142
Denial, revocation or suspension of registration.
�53.143
Special rules relating to further manufacture.
rule

Subpart L--REFUNDS AND OTHER ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO MANUFACTURERS TAXES

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























chanrobles.com


ChanRobles Legal Resources:

ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com