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Electronic Code of Federal Regulations

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e-CFR Data is current as of April 21, 2014

TITLE 27—Alcohol, Tobacco and Firearms

CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)

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.

Use by Manufacturer or Importer Considered Sale

§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.

Application of Tax in Case of Sales by Other Than Manufacturer or Importer

§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.


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