• § 53.151 - Returns.

• § 53.152 - Final returns.

• § 53.153 - Time for filing returns.

• § 53.154 - Manner of filing returns.

• § 53.155 - Extension of time for filing returns.

• § 53.156 - Extension of time for paying tax shown on return.

• § 53.157 - Deposit requirement for deposits made for calendar quarters prior to July 1, 1995.

• § 53.158 - Payment of tax by electronic fund transfer.

• § 53.159 - Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995.

• § 53.161 - Authority to make credits or refunds.

• § 53.162 - Abatements.

• §§ 53.163-53.170 - §[Reserved]

• § 53.171 - Claims for credit or refund of overpayments of manufacturers taxes.

• § 53.172 - Credit or refund of manufacturers tax under chapter 32.

• § 53.173 - Price readjustments causing overpayments of manufacturers tax.

• § 53.174 - Determination of price readjustments.

• § 53.175 - Readjustment for local advertising charges.

• § 53.176 - Supporting evidence required in case of price readjustments.

• § 53.177 - Certain exportations, uses, sales, or resales causing overpayments of tax.

• § 53.178 - Exportations, uses, sales, and resales included.

• § 53.179 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.

• § 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

• § 53.181 - Further manufacture included.

• § 53.182 - Supporting evidence required in case of tax-paid articles used for further manufacture.

• § 53.183 - Return of installment accounts causing overpayments of tax.

• § 53.184 - Refund to exporter or shipper.

• § 53.185 - Credit on returns.

• § 53.186 - Accounting procedures for like articles.

• § 53.187 - OMB control numbers.