- All Titles
- Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
- PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
- Subpart L—Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes
- §[Reserved]
View all text of Subpart L [§ 53.151 - § 53.187]
§§ 53.163-53.170 - §[Reserved]
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.
CITE AS: 27 CFR 53.163-53.170