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Application of Tax in Case of Sales by Other Than Manufacturer or Importer
Law
CFR 27
Alcohol, Tobacco Products and Firearms
Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
Firearms
Manufacturers Excise Taxes - Firearms and Ammunition
Special Provisions Applicable to Manufacturers Taxes
Application of Tax in Case of Sales by Other Than Manufacturer or Importer
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Section
53.121
Sales of taxable articles by a person other than the manufacturer, producer, or importer.