2005 CFR Title 27, Volume 1

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 53--MANUFACTURERS EXCISE TAXES--FIREARMS AND AMMUNITION
	53.1	Introduction.
	53.2	Attachment of tax.
	53.3	Exemption certificates.
	53.11	Meaning of terms.
	53.20	Delegations of the Director.
	53.21	Forms prescribed.
	53.22	Employer identification number.
	53.23	Alternate methods or procedures.
	53.24	Records.
	53.61	Imposition and rates of tax.
	53.62	Exemptions.
	53.63	Other tax-free sales.
	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.
	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.
	53.140	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.
	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.
	53.171	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.