CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO (parts 40 to 46) > PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO > SUBPART H—Operations by Manufacturers of Tobacco Products (§40.161 to §40.257) > 40.163—Semimonthly tax return periods.

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.

Code of Federal Regulations

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

Code of Federal Regulations

Code of Federal Regulations 26
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.