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]
Code of Federal Regulations
- Page 26
Effective Date Note:By T.D. TTB-89, 76 FR 3513, Jan. 20, 2011, § 40.163 was revised, effective Feb. 22, 2011 through Feb. 24, 2014.
Title 27 published on 2012-04-01
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