27 CFR Subpart L
Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes
April 24, 2020
§
53.161
Authority to make credits or refunds
§
53.162
Abatements
§
§53.163-53.170
[Reserved]
§
53.171
Claims for credit or refund of overpayments of manufacturers taxes
§
53.172
Credit or refund of manufacturers tax under chapter 32
§
53.179
Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales
§
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
§
53.173
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
§
53.180
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
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