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Regulations last checked for updates: Jun 18, 2025
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
All Titles
Title 27
Chapter I
Part 53 - PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
Subpart A [§ 53.1 - § 53.3] - Subpart A—Introduction
Subpart B [§ 53.11 - § 53.11] - Subpart B—Definitions
Subpart C [§ 53.20 - § 53.24] - Subpart C—Administrative and Miscellaneous Provisions
Subpart D - Subparts D-F [Reserved]
Subpart G [§ 53.61 - § 53.63] - Subpart G—Tax Rates
Subpart H - Subparts H-I [Reserved]
Subpart J [§ 53.91 - § 53.121] - Subpart J—Special Provisions Applicable to Manufacturers Taxes
Subpart K [§ 53.131 - § 53.143] - Subpart K—Exemptions, Registration, Etc.
Subpart L [§ 53.151 - § 53.187] - Subpart L—Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes
authority:
26 U.S.C. 4181
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4182
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4216
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4221
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4225
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6001
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6011
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6020
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6021
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6061
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6071
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6109
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6151
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6155
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6161
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6301
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6311
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6402
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6404
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6416
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7502
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7805
source:
T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted.
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