[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: 27CFR53.63] [Page 986] 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 G_Tax Rates Sec. 53.63 Other tax-free sales. For provisions relating to tax-free sales of firearms and ammunition see: (a) Section 4221 and 27 CFR 53.131, ``Tax-free sales; general rule''. (b) Section 4223 and 27 CFR 53.132, ``Tax-free sale of articles to be used for, or resold for, further manufacture''. (c) Section 4222 and 27 CFR 53.140, ``Registration''. Subparts H-I [Reserved]