[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR53.1] [Page 978-979] 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--Table of Contents Subpart A_Introduction Sec. 53.1 Introduction. Subpart A_Introduction Sec. 53.1 Introduction. 53.2 Attachment of tax. 53.3 Exemption certificates. Subpart B_Definitions 53.11 Meaning of terms. Subpart C_Administrative and Miscellaneous Provisions 53.20 Delegations of the Director. 53.21 Forms prescribed. 53.22 Employer identification number. 53.23 Alternate methods or procedures. 53.24 Records. Subparts D-F [Reserved] Subpart G_Tax Rates 53.61 Imposition and rates of tax. 53.62 Exemptions. 53.63 Other tax-free sales. Subparts H-I [Reserved] Subpart J_Special Provisions Applicable to Manufacturers Taxes 53.91 Charges to be included in sale price. 53.92 Exclusions from sale price. 53.93 Other items relating to tax on sale price. 53.94 Constructive sale price; scope and application. 53.95 Constructive sale price; basic rules. 53.96 Constructive sale price; special rule for arm's length sales. 53.97 Constructive sale price; affiliated corporations. 53.98 Computation of tax on leases and installment sales. 53.99 Sales of installment accounts. 53.100 Exclusion of local advertising charges from sale price. 53.101 Limitation on aggregate of exclusions and price readjustments. 53.102 No exclusion or readjustment for other advertising charges or reimbursements. 53.103 Lease considered as sale. 53.104 Limitation on amount of tax applicable to certain leases. Use by Manufacturer or Importer Considered Sale 53.111 Tax on use by manufacturer, producer, or importer. 53.112 Business or personal use of articles. 53.113 Events subsequent to taxable use of article. 53.114 Use in further manufacture. 53.115 Computation of tax. Application of Tax in Case of Sales by Other Than Manufacturer or Importer 53.121 Sales of taxable articles by a person other than the manufacturer, producer, or importer. Subpart K_Exemptions, Registration, Etc. 53.131 Tax-free sales; general rule. 53.132 Tax-free sale of articles to be used for, or resold for, further manufacture. 53.133 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export. 53.134 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft. 53.135 Tax-free sale of articles to State and local governments for their exclusive use. 53.136 Tax-free sales of articles to nonprofit educational organizations. 53.137-53.139 [Reserved] 53.140 Registration. 53.141 Exceptions to the requirement for registration. 53.142 Denial, revocation or suspension of registration. 53.143 Special rules relating to further manufacture. 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. 53.163-53.170 [Reserved] [[Page 979]] 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. Authority: 26 U.S.C. 4181, 4182, 4216-4219, 4221-4223, 4225, 6001, 6011, 6020, 6021, 6061, 6071, 6081, 6091, 6101-6104, 6109, 6151, 6155, 6161, 6301-6303, 6311, 6402, 6404, 6416, 7502. Source: T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted. Editorial Note: Nomenclature changes to part 53 appear by T.D. ATF- 447, 66 FR 19088, Apr. 13, 2001. The regulations in this part (part 53, subchapter C, chapter I, title 27, Code of Federal Regulations) are designated ``Manufacturers Excise Taxes--Firearms and Ammunition.'' The regulations relate to the tax on the sale of firearms and ammunition imposed by section 4181 of the Internal Revenue Code of 1986, and to certain related administrative provisions of chapter 32, subchapter F, of the Code. Chapter 32, subchapter D of the Code imposes taxes on the sale or use by the manufacturer, producer, or importer of certain recreational equipment specified in that chapter. References in the regulations in this part to the ``Internal Revenue Code'' or the ``Code'' are references to the Internal Revenue Code of 1986 (United States Code of 1986), as amended, unless otherwise indicated. References to a section or other provision of law are references to a section or other provision of the Internal Revenue Code of 1986, as amended, unless otherwise indicated.