27 CFR Subpart L - Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes

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  1. § 53.151 Returns.
  2. § 53.152 Final returns.
  3. § 53.153 Time for filing returns.
  4. § 53.154 Manner of filing returns.
  5. § 53.155 Extension of time for filing returns.
  6. § 53.156 Extension of time for paying tax shown on return.
  7. § 53.157 Deposit requirement for deposits made for calendar quarters prior to July 1, 1995.
  8. § 53.158 Payment of tax by electronic fund transfer.
  9. § 53.159 Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995.
  10. § 53.161 Authority to make credits or refunds.
  11. § 53.162 Abatements.
  12. §§ 53.163-53.170 [Reserved]
  13. § 53.171 Claims for credit or refund of overpayments of manufacturers taxes.
  14. § 53.172 Credit or refund of manufacturers tax under chapter 32.
  15. § 53.173 Price readjustments causing overpayments of manufacturers tax.
  16. § 53.174 Determination of price readjustments.
  17. § 53.175 Readjustment for local advertising charges.
  18. § 53.176 Supporting evidence required in case of price readjustments.
  19. § 53.177 Certain exportations, uses, sales, or resales causing overpayments of tax.
  20. § 53.178 Exportations, uses, sales, and resales included.
  21. § 53.179 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
  22. § 53.180 Tax-paid articles used for further manufacture and causing overpayments of tax.
  23. § 53.181 Further manufacture included.
  24. § 53.182 Supporting evidence required in case of tax-paid articles used for further manufacture.
  25. § 53.183 Return of installment accounts causing overpayments of tax.
  26. § 53.184 Refund to exporter or shipper.
  27. § 53.185 Credit on returns.
  28. § 53.186 Accounting procedures for like articles.
  29. § 53.187 OMB control numbers.