SUBPART L—Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes (§53.151 to §53.187)
- 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.
- 53.171—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.