Part 53 — Manufacturers Excise Taxes—Firearms and Ammunition
Subpart C — Administrative and Miscellaneous Provisions
Subpart J — Special Provisions Applicable to Manufacturers Taxes
Subpart K — Exemptions, Registration, Etc.
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.
- § 53.171— 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.