Semimonthly period | Deposit due by | Amount of deposit |
April 1-15 | April 24, 1996 | $450.00 |
April 16-31 | May 9, 1996 | 450.00 |
May 1-15 | May 24, 1996 | 450.00 |
May 16-30 | June 10, 1996 | 450.00 |
June 1-15 | June 24, 1996 | 450.00 |
June 16-30 | July 9, 1996 | 450.00 |
The deposit due on June 10, 1996, would ordinarily be due on June 9, 1996. However, because June 9, 1996 is a Sunday, under section 7503, B has an additional day to make the required deposit.
Semimonthly period | Deposit due by | Amount of deposit |
Feb. 16-29 | March 11, 1996 | $0 |
March 1-15 | March 25, 1996 | 4,389 |
March 16-31 | April 9, 1996 | 2,194.50 |
The deposits due on March 11, 1996, and March 25, 1996, would ordinarily be due on March 9, 1996, and March 24, 1996, respectively. However, because March 9, 1996, is a Saturday, and March 24, 1996, is a Sunday, under section 7503, D has until March 11, 1996, to make the deposit due on March 9, 1996, and until March 25, 1996, to make the deposit due on March 24, 1996.
Semimonthly period | Deposit due by | Amount of deposit |
July 1-15 | July 24, 1995 | $5000.00 |
July 16-31 | August 9, 1995 | 5000.00 |
Aug. 1-15 | August 24, 1995 | 5000.00 |
Aug. 16-31 | Sept. 11, 1995 | 5000.00 |
Sept. 1-15 | Sept. 25, 1995 | 5000.00 |
Sept. 16-25 | Sept. 28, 1995 | 2500.00 |
Sept. 26-30 | October 9, 1995 | 2500.00 |
The deposits due on September 11, 1995, and September 25, 1995, would ordinarily be due on September 9, 1995, and September 24, 1995, respectively. However, because September 9, 1995, is a Saturday, and September 24, 1995, is a Sunday, under section 7503, D has until September 11, 1995, to make the deposit due on September 9, 1995, and until September 25, 1995, to make the deposit due on September 24, 1995.
27 C.F.R. § 53.159