 |
|
 |
Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of August 21, 2009
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
|
| Delegations of the Administrator. |
|
|
| Employer identification number. |
|
|
| Alternate methods or procedures. |
|
Subparts D-F--[RESERVED]
Subpart G--TAX RATES
|
| Imposition and rates of tax. |
|
Subparts H-I--[RESERVED]
Subpart J--SPECIAL PROVISIONS APPLICABLE TO MANUFACTURERS TAXES
|
| Charges to be included in sale price. |
|
|
| Exclusions from sale price. |
|
|
| Other items relating to tax on sale price. |
|
|
| Constructive sale price; scope and application. |
|
|
| Constructive sale price; basic rules. |
|
|
| Constructive sale price; special rule for arm's-length sales. |
|
|
| Constructive sale price; affiliated corporations. |
|
|
| Computation of tax on leases and installment sales. |
|
|
| Sales of installment accounts. |
|
|
| Exclusion of local advertising charges from sale price. |
|
|
| Limitation on aggregate of exclusions and price readjustments. |
|
|
| No exclusion or readjustment for other advertising charges or reimbursements. |
|
|
| Lease considered as sale. |
|
|
| Limitation on amount of tax applicable to certain leases. |
|
|
| Tax on use by manufacturer, producer, or importer. |
|
|
| Business or personal use of articles. |
|
|
| Events subsequent to taxable use of article. |
|
|
| Use in further manufacture. |
|
|
| Sales of taxable articles by a person other than the manufacturer, producer, or importer. |
|
Subpart K--EXEMPTIONS, REGISTRATION, ETC.
|
| Tax-free sales; general rule. |
|
|
| Tax-free sale of articles to be used for, or resold for, further manufacture. |
|
|
| Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export. |
|
|
| Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft. |
|
|
| Tax-free sale of articles to State and local governments for their exclusive use. |
|
|
| Tax-free sales of articles to nonprofit educational organizations. |
|
|
| Exceptions to the requirement for registration. |
|
|
| Denial, revocation or suspension of registration. |
|
|
| Special rules relating to further manufacture. |
|
Subpart L--REFUNDS AND OTHER ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO MANUFACTURERS TAXES
|
| Manner of filing returns. |
|
|
| Extension of time for filing returns. |
|
|
| Extension of time for paying tax shown on return. |
|
|
| Deposit requirement for deposits made for calendar quarters prior to July 1, 1995. |
|
|
| Payment of tax by electronic fund transfer. |
|
|
| Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995. |
|
|
| Authority to make credits or refunds. |
|
|
| Claims for credit or refund of overpayments of manufacturers taxes. |
|
|
| Credit or refund of manufacturers tax under chapter 32. |
|
|
| Price readjustments causing overpayments of manufacturers tax. |
|
|
| Determination of price readjustments. |
|
|
| Readjustment for local advertising charges. |
|
|
| Supporting evidence required in case of price readjustments. |
|
|
| Certain exportations, uses, sales, or resales causing overpayments of tax. |
|
|
| Exportations, uses, sales, and resales included. |
|
|
| Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales. |
|
|
| Tax-paid articles used for further manufacture and causing overpayments of tax. |
|
|
| Further manufacture included. |
|
|
| Supporting evidence required in case of tax-paid articles used for further manufacture. |
|
|
| Return of installment accounts causing overpayments of tax. |
|
|
| Refund to exporter or shipper. |
|
|
| Accounting procedures for like articles. |
|
February 27, 2007< !-- #EndDate -- >-->
|
