Laws
Chapter 32 – Manufacturers Excise Tax Subchapter D – Recreational Equipment
Subchapter F – Special Provisions Applicable to Manufacturers Tax
- Section 4216--Definition of Price
- Section 4217--Leases
- Section 4218--Use by Manufacturer or Importer Considered Sale
- Section 4219--Application of Tax in Case of Sales by Other than Manufacturer or Importer
Subchapter G – Exemptions, Registration, Etc.
- Section 4221--Certain Tax-Free Sales
- Section 4222--Registration
- Section 4223--Special Rules Relating to Further Manufacture
- Section 4224--Repealed
- Section 4225--Exemption of Articles Manufactured or Produced by Indians
- Section 4226--Repealed
- Section 4227--Cross Reference
Regulations
Part 53 Manufacturers Excise Taxes – Firearms and Ammunition
Public Guidance
Rulings
Formal interpretations of TTB and ATF regulations
Industry Circulars
Guidance to help industry members understand and comply with applicable laws and regulations
Treasury Decisions
Official rules of the Department of the Treasury issued for the administration, application, and enforcement of the Federal laws administered by TTB
