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- 27 CFR 46.167 · Liability to tax.
- 27 CFR 46.168 · Liability to penalties and forfeitures.
- 27 CFR 53.1 · Introduction.
- 27 CFR 53.2 · Attachment of tax.
- 27 CFR 53.3 · Exemption certificates.
- 27 CFR 53.11 · Meaning of terms.
- 27 CFR 53.20 · Delegations of the Administrator.
- 27 CFR 53.21 · Forms prescribed.
- 27 CFR 53.22 · Employer identification number.
- 27 CFR 53.23 · Alternate methods or procedures.
- 27 CFR 53.24 · Records.
- 27 CFR 53.61 · Imposition and rates of tax.
- 27 CFR 53.62 · Exemptions.
- 27 CFR 53.63 · Other tax-free sales.
- 27 CFR 53.91 · Charges to be included in sale price.
- 27 CFR 53.92 · Exclusions from sale price.
- 27 CFR 53.93 · Other items relating to tax on sale price.
- 27 CFR 53.94 · Constructive sale price; scope and application.
- 27 CFR 53.95 · Constructive sale price; basic rules.
- 27 CFR 53.96 · Constructive sale price; special rule for arm's-length sales.
- 27 CFR 53.97 · Constructive sale price; affiliated corporations.
- 27 CFR 53.98 · Computation of tax on leases and installment sales.
- 27 CFR 53.99 · Sales of installment accounts.
- 27 CFR 53.100 · Exclusion of local advertising charges from sale price.
- 27 CFR 53.101 · Limitation on aggregate of exclusions and price readjustments.
- 27 CFR 53.102 · No exclusion or readjustment for other advertising charges or reimbursements.
- 27 CFR 53.103 · Lease considered as sale.
- 27 CFR 53.104 · Limitation on amount of tax applicable to certain leases.
- 27 CFR 53.111 · Tax on use by manufacturer, producer, or importer.
- 27 CFR 53.112 · Business or personal use of articles.
- 27 CFR 53.113 · Events subsequent to taxable use of article.
- 27 CFR 53.114 · Use in further manufacture.
- 27 CFR 53.115 · Computation of tax.
- 27 CFR 53.121 · Sales of taxable articles by a person other than the manufacturer, producer, or importer.
- 27 CFR 53.131 · Tax-free sales; general rule.
- 27 CFR 53.132 · Tax-free sale of articles to be used for, or resold for, further manufacture.
- 27 CFR 53.133 · Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
- 27 CFR 53.134 · Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
- 27 CFR 53.135 · Tax-free sale of articles to State and local governments for their exclusive use.
- 27 CFR 53.136 · Tax-free sales of articles to nonprofit educational organizations.
- 27 CFR 53.137-53.139 · §§ 53.137-53.139 [Reserved]
- 27 CFR 53.140 · Registration.
- 27 CFR 53.141 · Exceptions to the requirement for registration.
- 27 CFR 53.142 · Denial, revocation or suspension of registration.
- 27 CFR 53.143 · Special rules relating to further manufacture.
- 27 CFR 53.151 · Returns.
- 27 CFR 53.152 · Final returns.
- 27 CFR 53.153 · Time for filing returns.
- 27 CFR 53.154 · Manner of filing returns.
- 27 CFR 53.155 · Extension of time for filing returns.
- 27 CFR 53.156 · Extension of time for paying tax shown on return.
- 27 CFR 53.157 · Deposit requirement for deposits made for calendar quarters prior to July 1, 1995.
- 27 CFR 53.158 · Payment of tax by electronic fund transfer.
- 27 CFR 53.159 · Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995.
- 27 CFR 53.161 · Authority to make credits or refunds.
- 27 CFR 53.162 · Abatements.
- 27 CFR 53.163-53.170 · §§ 53.163-53.170 [Reserved]
- 27 CFR 53.171 · Claims for credit or refund of overpayments of manufacturers taxes.
- 27 CFR 53.172 · Credit or refund of manufacturers tax under chapter 32.
- 27 CFR 53.173 · Price readjustments causing overpayments of manufacturers tax.
- 27 CFR 53.174 · Determination of price readjustments.
- 27 CFR 53.175 · Readjustment for local advertising charges.
- 27 CFR 53.176 · Supporting evidence required in case of price readjustments.
- 27 CFR 53.177 · Certain exportations, uses, sales, or resales causing overpayments of tax.
- 27 CFR 53.178 · Exportations, uses, sales, and resales included.
- 27 CFR 53.179 · Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
- 27 CFR 53.180 · Tax-paid articles used for further manufacture and causing overpayments of tax.
- 27 CFR 53.181 · Further manufacture included.
- 27 CFR 53.182 · Supporting evidence required in case of tax-paid articles used for further manufacture.
- 27 CFR 53.183 · Return of installment accounts causing overpayments of tax.
- 27 CFR 53.184 · Refund to exporter or shipper.
- 27 CFR 53.185 · Credit on returns.
- 27 CFR 53.186 · Accounting procedures for like articles.
- 27 CFR 53.187 · OMB control numbers.
- 27 CFR 70.1 · General.
- 27 CFR 70.2 · Forms prescribed.
- 27 CFR 70.3 · Delegations of the Administrator.
- 27 CFR 70.11 · Meaning of terms.
- 27 CFR 70.21 · Canvass for taxable persons and objects.
- 27 CFR 70.22 · Examination of books and witnesses.
- 27 CFR 70.23 · Service of summonses.
- 27 CFR 70.24 · Enforcement of summonses.
- 27 CFR 70.25 · Special procedures for third-party summonses.
- 27 CFR 70.26 · Third-party recordkeepers.
- 27 CFR 70.27 · Right to intervene; right to institute a proceeding to quash.
- 27 CFR 70.28 · Summonses excepted from 26 U.S.C. 7609 procedures.
- 27 CFR 70.29 · Suspension of statutes of limitations.
- 27 CFR 70.30 · Time and place of examination.
- 27 CFR 70.31 · Entry of premises for examination of taxable objects.
- 27 CFR 70.32 · Examination of records and objects.
- 27 CFR 70.33 · Authority of enforcement officers of the Bureau.
- 27 CFR 70.34 · Listing by appropriate TTB officers of taxable objects owned by nonresidents.
- 27 CFR 70.40 · Authority to administer oaths and certify.
- 27 CFR 70.41 · [Reserved]
- 27 CFR 70.42 · Returns prepared or executed by appropriate TTB officers.
- 27 CFR 70.51 · Collection authority.
- 27 CFR 70.52 · Signature presumed authentic.
- 27 CFR 70.61 · Payment by check or money order.
- 27 CFR 70.62 · Fractional parts of a cent.
- 27 CFR 70.63 · Computations on returns or other documents.