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Electronic Code of Federal Regulations

e-CFR data is current as of February 20, 2020

Title 27Chapter ISubchapter BPart 40Subpart H → §40.163


Title 27: Alcohol, Tobacco Products and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
Subpart H—Operations by Manufacturers of Tobacco Products


§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]

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