1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter B - TOBACCO
  5. Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
  6. Subpart H - Operations by Manufacturers of Tobacco Products
  7. Topic - Determination and Payment of Taxes on Tobacco Products
  8. 27 CFR § 40.163
27 CFR § 40.163
Semimonthly tax return periods
April 24, 2020
CFR

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]

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§ 40.162 Semimonthly tax return
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§ 40.164 Special rule for taxes due for the month of September

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