27 CFR 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]
Effective Date Note:
Title 27 published on 2014-04-01
no entries appear in the Federal Register after this date.