27 CFR 53.155 - Extension of time for filing returns.

§ 53.155 Extension of time for filing returns.

(a)In general. Ordinarily, no extension of time will be granted for filing any return statement or other document required with respect to the taxes impose by chapter 32, because the information required for the filing of those documents is under normal circumstances readily available. However, if because of temporary conditions beyond the taxpayer's control, a taxpayer believes an extension of time for filing is justified, the taxpayer may apply to the appropriate TTB officer for an extension. An extension of time for filing a return does not operate to extend the time for payment of the tax or any part of the tax unless so specified in the extension. For extensions of time for payment of the tax, see § 53.156.

(b)Application for extension of time. The application for an extension of time for filing the return shall be addressed to the appropriate TTB officer with whom the return is to be filed and must contain a full recital of the causes for the delay. It should be made on or before the due date of the return, and failure to do so many indicate negligence and constitute sufficient cause for denial. It should, where possible, be made sufficiently early to permit consideration of the matter and reply before what otherwise would be the due date of the return.

(c)Filing the return. If an extension of time for filing the return is granted, a return shall be filed before the expiration of the period of extension.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

§ 4181 - Imposition of tax

§ 4182 - Exemptions

§ 4216 - Definition of price

§ 4217 - Leases

§ 4218 - Use by manufacturer or importer considered sale

§ 4219 - Application of tax in case of sales by other than manufacturer or importer

§ 4221 - Certain tax-free sales

§ 4222 - Registration

§ 4223 - Special rules relating to further manufacture

§ 4225 - Exemption of articles manufactured or produced by Indians

§ 6001 - Notice or regulations requiring records, statements, and special returns

§ 6011 - General requirement of return, statement, or list

§ 6020 - Returns prepared for or executed by Secretary

§ 6021 - Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts

§ 6061 - Signing of returns and other documents

§ 6071 - Time for filing returns and other documents

§ 6081 - Extension of time for filing returns

§ 6091 - Place for filing returns or other documents

§ 6101 - Period covered by returns or other documents

§ 6102 - Computations on returns or other documents

§ 6103 - Confidentiality and disclosure of returns and return information

§ 6104 - Publicity of information required from certain exempt organizations and certain trusts

§ 6109 - Identifying numbers

§ 6151 - Time and place for paying tax shown on returns

§ 6155 - Payment on notice and demand

§ 6161 - Extension of time for paying tax

§ 6301 - Collection authority

§ 6302 - Mode or time of collection

§ 6303 - Notice and demand for tax

§ 6311 - Payment of tax by commercially acceptable means

§ 6402 - Authority to make credits or refunds

§ 6404 - Abatements

§ 6416 - Certain taxes on sales and services

§ 7502 - Timely mailing treated as timely filing and paying

§ 7805 - Rules and regulations

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