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title 27
Alcohol, Tobacco Products and Firearms
chapter I-i1
CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
part 53
PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
subpart J
Subpart J—Special Provisions Applicable to Manufacturers Taxes
subjgrp 154
Application of Tax in Case of Sales by Other Than Manufacturer or Importer
Subjgrp 154. 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.