GroundRules
27 CFR 53.112: Business or personal use of articles.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
- SUBCHAPTER C—FIREARMS
- PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
- Subpart J—Special Provisions Applicable to Manufacturers Taxes
(a) Business use. Section 4218 of the Code applies to the use by a person, in the operation of any business in which he is engaged, of a taxable article which has been manufactured, produced, or imported by him or his agent.
(b) Personal use. The tax on use of a taxable article does not attach in cases where an individual incidentially manufacturers, produces, or imports a taxable article for his personal use or causes a taxable article to be manufactured, produced, or imported for his personal use.
Collected 2026-08-27T02:25:11Z. Source file · JSON