27 CFR 40.163 - Semimonthly tax return periods.

Regulations last checked for updates: Oct 18, 2024

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

View all text of Subpart H [§ 40.161 - § 40.257]

§ 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.

[T.D. TTB-89, 76 FR 3513, Jan. 20, 2011]

authority: 26 U.S.C. 448,5701,5703,5711,5721,5731,5741,5751,5753,5761,6061,6065,6109,6151,6301,6302,6311,6313,6402,6404,6423,6676,6806,7011,7212,7325,7342,7502,7503,7606,7805; 31 U.S.C. 9301,9303,9304,9306

source: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.

cite as: 27 CFR 40.163