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 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO > SUBPART G—Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States (§41.101 to §41.141) > 41.113—Return periods.

41.113—Return periods.

Except as otherwise provided in § 41.114, the periods to be covered in the semimonthly tax returns run from the 1st day of the month through the 15th day of that month, and from the 16th day of the month through the last day of that month.

Code of Federal Regulations

[T.D. TTB-89, 76 FR 3515, Jan. 20, 2011]

Code of Federal Regulations

Effective Date Note: By T.D. TTB-89, 76 FR 3515, Jan. 20, 2011, § 41.113 was revised, effective Feb. 22, 2011 through Feb. 24, 2014.