Regulatory Text
27 C.F.R. § 40.163 — Semimonthly tax return periods.
§ 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]
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Citation
27 C.F.R. § 40.163
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CFR — Code of Federal Regulations
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The regulatory text of 27 C.F.R. § 40.163 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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