Subpart L - REFUNDS AND OTHER ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO MANUFACTURERS TAXES

Section 53.151 - Returns
Section 53.152 - Final returns
Section 53.153 - Time for filing returns
Section 53.154 - Manner of filing returns
Section 53.155 - Extension of time for filing returns
Section 53.156 - Extension of time for paying tax shown on return
Section 53.157 - Deposit requirement for deposits made for calendar quarters prior to July 1, 1995
Section 53.158 - Payment of tax by electronic fund transfer
Section 53.159 - Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995
Section 53.161 - Authority to make credits or refunds
Section 53.162 - Abatements
Section 53.163-53.170 - Reserved
Section 53.171 - Claims for credit or refund of overpayments of manufacturers taxes
Section 53.172 - Credit or refund of manufacturers tax under chapter 32
Section 53.173 - Price readjustments causing overpayments of manufacturers tax
Section 53.174 - Determination of price readjustments
Section 53.175 - Readjustment for local advertising charges
Section 53.176 - Supporting evidence required in case of price readjustments
Section 53.177 - Certain exportations, uses, sales, or resales causing overpayments of tax
Section 53.178 - Exportations, uses, sales, and resales included
Section 53.179 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales
Section 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax
Section 53.181 - Further manufacture included
Section 53.182 - Supporting evidence required in case of tax-paid articles used for further manufacture
Section 53.183 - Return of installment accounts causing overpayments of tax
Section 53.184 - Refund to exporter or shipper
Section 53.185 - Credit on returns
Section 53.186 - Accounting procedures for like articles
Section 53.187 - OMB control numbers