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
Subpart A--INTRODUCTION
Subpart B--DEFINITIONS
Subpart C--ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS
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Delegations of the Administrator.
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Employer identification number.
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Alternate methods or procedures.
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Subparts D-F--[RESERVED]
Subpart G--TAX RATES
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Imposition and rates of tax.
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Subparts H-I--[RESERVED]
Subpart J--SPECIAL PROVISIONS APPLICABLE TO MANUFACTURERS TAXES
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Charges to be included in sale price.
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Exclusions from sale price.
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Other items relating to tax on sale price.
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Constructive sale price; scope and application.
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Constructive sale price; basic rules.
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Constructive sale price; special rule for arm's-length sales.
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Constructive sale price; affiliated corporations.
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Computation of tax on leases and installment sales.
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Sales of installment accounts.
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Exclusion of local advertising charges from sale price.
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Limitation on aggregate of exclusions and price readjustments.
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No exclusion or readjustment for other advertising charges or reimbursements.
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Lease considered as sale.
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Limitation on amount of tax applicable to certain leases.
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Tax on use by manufacturer, producer, or importer.
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Business or personal use of articles.
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Events subsequent to taxable use of article.
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Use in further manufacture.
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Sales of taxable articles by a person other than the manufacturer, producer, or importer.
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Subpart K--EXEMPTIONS, REGISTRATION, ETC.
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Tax-free sales; general rule.
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Tax-free sale of articles to be used for, or resold for, further manufacture.
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Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
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Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
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Tax-free sale of articles to State and local governments for their exclusive use.
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Tax-free sales of articles to nonprofit educational organizations.
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Exceptions to the requirement for registration.
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Denial, revocation or suspension of registration.
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Special rules relating to further manufacture.
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Subpart L--REFUNDS AND OTHER ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO MANUFACTURERS TAXES
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Manner of filing returns.
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Extension of time for filing returns.
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Extension of time for paying tax shown on return.
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Deposit requirement for deposits made for calendar quarters prior to July 1, 1995.
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Payment of tax by electronic fund transfer.
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Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995.
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Authority to make credits or refunds.
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Claims for credit or refund of overpayments of manufacturers taxes.
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Credit or refund of manufacturers tax under chapter 32.
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Price readjustments causing overpayments of manufacturers tax.
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Determination of price readjustments.
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Readjustment for local advertising charges.
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Supporting evidence required in case of price readjustments.
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Certain exportations, uses, sales, or resales causing overpayments of tax.
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Exportations, uses, sales, and resales included.
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Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
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Tax-paid articles used for further manufacture and causing overpayments of tax.
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Further manufacture included.
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Supporting evidence required in case of tax-paid articles used for further manufacture.
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Return of installment accounts causing overpayments of tax.
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Refund to exporter or shipper.
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Accounting procedures for like articles.
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