Title 27, Part 53 — Manufacturers Excise Taxes—firearms and Ammunition
72 sections
Section 53.1
Introduction.
Section 53.2
Attachment of tax.
Section 53.3
Exemption certificates.
Section 53.11
Meaning of terms.
Section 53.20
Delegations of the Administrator.
Section 53.21
Forms prescribed.
Section 53.22
Employer identification number.
Section 53.23
Alternate methods or procedures.
Section 53.24
Records.
Section 53.61
Imposition and rates of tax.
Section 53.62
Exemptions.
Section 53.63
Other tax-free sales.
Section 53.91
Charges to be included in sale price.
Section 53.92
Exclusions from sale price.
Section 53.93
Other items relating to tax on sale price.
Section 53.94
Constructive sale price; scope and application.
Section 53.95
Constructive sale price; basic rules.
Section 53.96
Constructive sale price; special rule for arm's-length sales.
Section 53.97
Constructive sale price; affiliated corporations.
Section 53.98
Computation of tax on leases and installment sales.
Section 53.99
Sales of installment accounts.
Section 53.100
Exclusion of local advertising charges from sale price.
Section 53.101
Limitation on aggregate of exclusions and price readjustments.
Section 53.102
No exclusion or readjustment for other advertising charges or reimbursements.
Section 53.103
Lease considered as sale.
Section 53.104
Limitation on amount of tax applicable to certain leases.
Section 53.111
Tax on use by manufacturer, producer, or importer.
Section 53.112
Business or personal use of articles.
Section 53.113
Events subsequent to taxable use of article.
Section 53.114
Use in further manufacture.
Section 53.115
Computation of tax.
Section 53.121
Sales of taxable articles by a person other than the manufacturer, producer, or importer.
Section 53.131
Tax-free sales; general rule.
Section 53.132
Tax-free sale of articles to be used for, or resold for, further manufacture.
Section 53.133
Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
Section 53.134
Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
Section 53.135
Tax-free sale of articles to State and local governments for their exclusive use.
Section 53.136
Tax-free sales of articles to nonprofit educational organizations.
Section 53.137-53.139
§§ 53.137-53.139 [Reserved]
Section 53.140
Registration.
Section 53.141
Exceptions to the requirement for registration.
Section 53.142
Denial, revocation or suspension of registration.
Section 53.143
Special rules relating to further manufacture.
Section 53.151
Returns.
Section 53.152
Final returns.
Section 53.153
Time for filing returns.
Section 53.154
Manner of filing returns.
Section 53.155
Extension of time for filing returns.
Section 53.156
Extension of time for paying tax shown on return.
Section 53.157
Deposit requirement for deposits made for calendar quarters prior to July 1, 1995.
Section 53.158
Payment of tax by electronic fund transfer.
Section 53.159
Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995.
Section 53.161
Authority to make credits or refunds.
Section 53.162
Abatements.
Section 53.163-53.170
§§ 53.163-53.170 [Reserved]
Section 53.171
Claims for credit or refund of overpayments of manufacturers taxes.
Section 53.172
Credit or refund of manufacturers tax under chapter 32.
Section 53.173
Price readjustments causing overpayments of manufacturers tax.
Section 53.174
Determination of price readjustments.
Section 53.175
Readjustment for local advertising charges.
Section 53.176
Supporting evidence required in case of price readjustments.
Section 53.177
Certain exportations, uses, sales, or resales causing overpayments of tax.
Section 53.178
Exportations, uses, sales, and resales included.
Section 53.179
Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
Section 53.180
Tax-paid articles used for further manufacture and causing overpayments of tax.
Section 53.181
Further manufacture included.
Section 53.182
Supporting evidence required in case of tax-paid articles used for further manufacture.
Section 53.183
Return of installment accounts causing overpayments of tax.
Section 53.184
Refund to exporter or shipper.
Section 53.185
Credit on returns.
Section 53.186
Accounting procedures for like articles.
Section 53.187
OMB control numbers.