Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Firearms
  6. Manufacturers Excise Taxes - Firearms and Ammunition
  7. Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes

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Section
53.151

Returns.

Section
53.152

Final returns.

Section
53.153

Time for filing returns.

Section
53.154

Manner of filing returns.

Section
53.155

Extension of time for filing returns.

Section
53.156

Extension of time for paying tax shown on return.

Section
53.157

Deposit requirement for deposits made for calendar quarters prior to July 1, 1995.

Section
53.158

Payment of tax by electronic fund transfer.

Section
53.159

Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995.

Section
53.161

Authority to make credits or refunds.

Section
53.162

Abatements.

Sections
53.163-53.170

§§ 53.163-53.170 [Reserved]

Section
53.171

Claims for credit or refund of overpayments of manufacturers taxes.

Section
53.172

Credit or refund of manufacturers tax under chapter 32.

Section
53.173

Price readjustments causing overpayments of manufacturers tax.

Section
53.174

Determination of price readjustments.

Section
53.175

Readjustment for local advertising charges.

Section
53.176

Supporting evidence required in case of price readjustments.

Section
53.177

Certain exportations, uses, sales, or resales causing overpayments of tax.

Section
53.178

Exportations, uses, sales, and resales included.

Section
53.179

Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.

Section
53.180

Tax-paid articles used for further manufacture and causing overpayments of tax.

Section
53.181

Further manufacture included.

Section
53.182

Supporting evidence required in case of tax-paid articles used for further manufacture.

Section
53.183

Return of installment accounts causing overpayments of tax.

Section
53.184

Refund to exporter or shipper.

Section
53.185

Credit on returns.

Section
53.186

Accounting procedures for like articles.

Section
53.187

OMB control numbers.