{"data":{"id":"us/27-cfr-53.163-53.170","jurisdiction":"us","citation":"27 CFR 53.163-53.170","heading":"§§ 53.163-53.170 [Reserved]","body":"","path":["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 L—Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-53.162","next":"us/27-cfr-53.171"},"notice":"GroundRules: Original legal text. Not legal advice."}