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

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{'United States Code': [{'Title': '26', 'Section': '4181', 'headtext': ' Imposition of tax', 'cleanpath': '/uscode/text/26/4181'}, {'Title': '26', 'Section': '4182', 'headtext': ' Exemptions', 'cleanpath': '/uscode/text/26/4182'}, {'Title': '26', 'Section': '4216', 'headtext': ' Definition of price', 'cleanpath': '/uscode/text/26/4216'}, {'Title': '26', 'Section': '4217', 'headtext': ' Leases', 'cleanpath': '/uscode/text/26/4217'}, {'Title': '26', 'Section': '4218', 'headtext': ' Use by manufacturer or importer considered sale', 'cleanpath': '/uscode/text/26/4218'}, {'Title': '26', 'Section': '4219', 'headtext': ' Application of tax in case of sales by other than manufacturer or importer', 'cleanpath': '/uscode/text/26/4219'}, {'Title': '26', 'Section': '4221', 'headtext': ' Certain tax-free sales', 'cleanpath': '/uscode/text/26/4221'}, {'Title': '26', 'Section': '4222', 'headtext': ' Registration', 'cleanpath': '/uscode/text/26/4222'}, {'Title': '26', 'Section': '4223', 'headtext': ' Special rules relating to further manufacture', 'cleanpath': '/uscode/text/26/4223'}, {'Title': '26', 'Section': '4225', 'headtext': ' Exemption of articles manufactured or produced by Indians', 'cleanpath': '/uscode/text/26/4225'}, {'Title': '26', 'Section': '6001', 'headtext': ' Notice or regulations requiring records, statements, and special returns', 'cleanpath': '/uscode/text/26/6001'}, {'Title': '26', 'Section': '6011', 'headtext': ' General requirement of return, statement, or list', 'cleanpath': '/uscode/text/26/6011'}, {'Title': '26', 'Section': '6020', 'headtext': ' Returns prepared for or executed by Secretary', 'cleanpath': '/uscode/text/26/6020'}, {'Title': '26', 'Section': '6021', 'headtext': ' Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts', 'cleanpath': '/uscode/text/26/6021'}, {'Title': '26', 'Section': '6061', 'headtext': ' Signing of returns and other documents', 'cleanpath': '/uscode/text/26/6061'}, {'Title': '26', 'Section': '6071', 'headtext': ' Time for filing returns and other documents', 'cleanpath': '/uscode/text/26/6071'}, {'Title': '26', 'Section': '6081', 'headtext': ' Extension of time for filing returns', 'cleanpath': '/uscode/text/26/6081'}, {'Title': '26', 'Section': '6091', 'headtext': ' Place for filing returns or other documents', 'cleanpath': '/uscode/text/26/6091'}, {'Title': '26', 'Section': '6101', 'headtext': ' Period covered by returns or other documents', 'cleanpath': '/uscode/text/26/6101'}, {'Title': '26', 'Section': '6102', 'headtext': ' Computations on returns or other documents', 'cleanpath': '/uscode/text/26/6102'}, {'Title': '26', 'Section': '6103', 'headtext': ' Confidentiality and disclosure of returns and return information', 'cleanpath': '/uscode/text/26/6103'}, {'Title': '26', 'Section': '6104', 'headtext': ' Publicity of information required from certain exempt organizations and certain trusts', 'cleanpath': '/uscode/text/26/6104'}, {'Title': '26', 'Section': '6109', 'headtext': ' Identifying numbers', 'cleanpath': '/uscode/text/26/6109'}, {'Title': '26', 'Section': '6151', 'headtext': ' Time and place for paying tax shown on returns', 'cleanpath': '/uscode/text/26/6151'}, {'Title': '26', 'Section': '6155', 'headtext': ' Payment on notice and demand', 'cleanpath': '/uscode/text/26/6155'}, {'Title': '26', 'Section': '6161', 'headtext': ' Extension of time for paying tax', 'cleanpath': '/uscode/text/26/6161'}, {'Title': '26', 'Section': '6301', 'headtext': ' Collection authority', 'cleanpath': '/uscode/text/26/6301'}, {'Title': '26', 'Section': '6302', 'headtext': ' Mode or time of collection', 'cleanpath': '/uscode/text/26/6302'}, {'Title': '26', 'Section': '6303', 'headtext': ' Notice and demand for tax', 'cleanpath': '/uscode/text/26/6303'}, {'Title': '26', 'Section': '6311', 'headtext': ' Payment of tax by commercially acceptable means', 'cleanpath': '/uscode/text/26/6311'}, {'Title': '26', 'Section': '6402', 'headtext': ' Authority to make credits or refunds', 'cleanpath': '/uscode/text/26/6402'}, {'Title': '26', 'Section': '6404', 'headtext': ' Abatements', 'cleanpath': '/uscode/text/26/6404'}, {'Title': '26', 'Section': '6416', 'headtext': ' Certain taxes on sales and services', 'cleanpath': '/uscode/text/26/6416'}, {'Title': '26', 'Section': '7502', 'headtext': ' Timely mailing treated as timely filing and paying', 'cleanpath': '/uscode/text/26/7502'}, {'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}], 'Statutes at Large': [], 'Public Laws': [], 'Presidential Documents': []}