Statutes, codes, and regulations
Code of Federal Regulations
Title 27 - Alcohol, Tobacco Products and FirearmsChapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURYSubchapter B - TOBACCOPart 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCOSubpart H - OPERATIONS BY MANUFACTURERS OF TOBACCO PRODUCTS
DETERMINATION AND PAYMENT OF TAXES ON TOBACCO PRODUCTS
Section 40.163 - Semimonthly tax return periods

27 C.F.R. § 40.163

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Current through March 31, 2024
Section 40.163 - Semimonthly tax return periods

Except as otherwise provided in §40.164, the periods to be covered by semimonthly tax returns are from the 1st day of each month through the 15th day of that month and from the 16th day of each month through the last day of that month.

27 C.F.R. § 40.163

T.D. TTB-89, 76 FR 3513, 1/20/2011

EFFECTIVE DATE NOTE: By T.D. TTB-89, 76 FR 3513, Jan. 20, 2011, § 40.163 was revised, effective Feb. 22, 2011 through Feb. 24, 2014.