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
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![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.1 |
Introduction. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.2 |
Attachment of tax. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.3 |
Exemption certificates. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.11 |
Meaning of terms. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.20 |
Delegations of the Administrator. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.21
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Forms prescribed. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.22 |
Employer identification number. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.23 |
Alternate methods or procedures. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.24 |
Records. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.61 |
Imposition and rates of tax. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.62
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Exemptions. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.63 |
Other tax-free sales. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.91 |
Charges to be included in sale price. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.92 |
Exclusions from sale price. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.93 |
Other items relating to tax on sale price. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.94 |
Constructive sale price; scope and application. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.95 |
Constructive sale price; basic rules. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.96 |
Constructive sale price; special rule for arm's-length sales. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.97 |
Constructive sale price; affiliated corporations. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.98 |
Computation of tax on leases and installment sales. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.99 |
Sales of installment accounts. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.100 |
Exclusion of local advertising charges from sale price. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.101 |
Limitation on aggregate of exclusions and price readjustments.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.102 |
No exclusion or readjustment for other advertising charges or reimbursements. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.103 |
Lease considered as sale. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.104 |
Limitation on amount of tax applicable to certain leases. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.111 |
Tax on use by manufacturer, producer, or importer. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.112 |
Business or personal use of articles. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.113 |
Events subsequent to taxable use of article. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.114 |
Use in further manufacture. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.115 |
Computation of tax. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.121 |
Sales of taxable articles by a person other than the manufacturer, producer, or importer. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.131 |
Tax-free sales; general rule. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.132 |
Tax-free sale of articles to be used for, or resold for, further manufacture. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.133 |
Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.134 |
Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.135 |
Tax-free sale of articles to State and local governments for their exclusive use. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.136 |
Tax-free sales of articles to nonprofit educational organizations. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.140
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Registration.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.141 |
Exceptions to the requirement for registration. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.142 |
Denial, revocation or suspension of registration. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.143 |
Special rules relating to further manufacture. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.151 |
Returns. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.152 |
Final returns. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.153 |
Time for filing returns. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.154 |
Manner of filing returns. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.155 |
Extension of time for filing returns. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.156 |
Extension of time for paying tax shown on return. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.157 |
Deposit requirement for deposits made for calendar quarters prior to July 1, 1995. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.158 |
Payment of tax by electronic fund transfer. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.159 |
Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.161 |
Authority to make credits or refunds. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.162 |
Abatements. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.171 |
Claims for credit or refund of overpayments of manufacturers taxes. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.172
|
Credit or refund of manufacturers tax under chapter 32. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.173 |
Price readjustments causing overpayments of manufacturers tax.
|
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.174 |
Determination of price readjustments. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.175 |
Readjustment for local advertising charges. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.176 |
Supporting evidence required in case of price readjustments. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.177 |
Certain exportations, uses, sales, or resales causing overpayments of tax. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.178 |
Exportations, uses, sales, and resales included. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.179 |
Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.180 |
Tax-paid articles used for further manufacture and causing overpayments of tax. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.181 |
Further manufacture included. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.182
|
Supporting evidence required in case of tax-paid articles used for further manufacture. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.183 |
Return of installment accounts causing overpayments of tax. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.184 |
Refund to exporter or shipper. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.185 |
Credit on returns. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.186 |
Accounting procedures for like articles. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090510195800im_/http://www.access.gpo.gov/images/PDF.gif) | 53.187 |
OMB control numbers. |