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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 27—Alcohol, Tobacco Products and Firearms
  4. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  5. SUBCHAPTER C—FIREARMS
  6. PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION

27 CFR Part 53 - MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION

  • CFR
  1. Subpart A—Introduction (§§ 53.1 - 53.3)
  2. Subpart B—Definitions (§ 53.11)
  3. Subpart C—Administrative and Miscellaneous Provisions (§§ 53.20 - 53.24)
  4. Subparts D-F [Reserved]
  5. Subpart G—Tax Rates (§§ 53.61 - 53.63)
  6. Subparts H-I [Reserved]
  7. Subpart J—Special Provisions Applicable to Manufacturers Taxes (§§ 53.91 - 53.121)
  8. Subpart K—Exemptions, Registration, Etc. (§§ 53.131 - 53.143)
  9. Subpart L—Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes (§§ 53.151 - 53.187)
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, 7805.
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.

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