27 CFR 53.63 - Other tax-free sales.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

§ 53.63 - Other tax-free sales.

For provisions relating to tax-free sales of firearms and ammunition see:

(a) Section 4221 and 27 CFR 53.131, “Tax-free sales; general rule”.

(b) Section 4223 and 27 CFR 53.132, “Tax-free sale of articles to be used for, or resold for, further manufacture”.

(c) Section 4222 and 27 CFR 53.140, “Registration”.

authority: 26 U.S.C. 4181,4182,4216,4221,4225,6001,6011,6020,6021,6061,6071,6081,6091,6101,6109,6151,6155,6161,6301,6311,6402,6404,6416,7502,7805

source: T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted.

cite as: 27 CFR 53.63