26 C.F.R. § 40.6071(a)-1 Time for filing returns.
Title 26 - Internal Revenue
(a) Quarterly returns. Each quarterly return required under §40.6011(a)–1(a)(2) must be filed by the last day of the first calendar month following the quarter for which it is made. (b) Monthly and semimonthly returns—(1) Monthly returns. Each monthly return required under §40.6011(a)–1(b) must be filed by the fifteenth day of the month following the month for which it is made. (2) Semimonthly returns. Each semimonthly return required under §40.6011(a)–1(b) must be filed by the last day of the semimonthly period (as defined in §40.0–1(c)) following the semimonthly period for which it is made. (c) Effective date. This section is applicable with respect to returns that relate to calendar quarters beginning on or after October 1, 2001. [T.D. 8442, 57 FR 48177, Oct. 22, 1992, as amended by T.D. 8963, 66 FR 41776, Aug. 9, 2001]
Title 26: Internal Revenue
PART 40—EXCISE TAX PROCEDURAL REGULATIONS
§ 40.6071(a)-1 Time for filing returns.
