Laws and Regulations

Laws

Chapter 32 – Manufacturers Excise Tax

Subchapter D – Recreational Equipment

Section 4181--Imposition of Tax
Section 4182--Exemptions

Subchapter F – Special Provisions Applicable to Manufacturers Tax

Section 4216--Definition of Price
Section 4217--Leases
Section 4218--Use by Manufacturer or Importer Considered Sale
Section 4219--Application of Tax in Case of Sales by Other than Manufacturer or Importer

Subchapter G – Exemptions, Registration, Etc.

Section 4221--Certain Tax-Free Sales
Section 4222--Registration
Section 4223--Special Rules Relating to Further Manufacture
Section 4224--Repealed
Section 4225--Exemption of Articles Manufactured or Produced by Indians
Section 4226--Repealed
Section 4227--Cross Reference

Regulations

Part 53  Manufacturers Excise Taxes – Firearms and Ammunition