Statutes, codes, and regulations
Code of Federal Regulations
Title 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMSChapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURYSubchapter B - TOBACCOPart 41 - IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCOSubpart G - PUERTO RICAN TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, BROUGHT INTO THE UNITED STATES
DEFERRED PAYMENT OF TAX IN PUERTO RICO ON TOBACCO PRODUCTS
Section 41.113 - Return periods

27 C.F.R. § 41.113

Download
PDF
Current through May 31, 2024
Section 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.

27 C.F.R. § 41.113

T.D. TTB-89, 76 FR 3515, 1/20/2011

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.