27 C.F.R. § 40.163 Semimonthly tax return periods.
Title 27 - Alcohol, Tobacco Products and Firearms
Except as provided in section 40.164, the periods to be covered by semimonthly tax returns shall be 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. ATF–365, 60 FR 33675, June 28, 1995]
Title 27: Alcohol, Tobacco and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart H—Operations by Manufacturers
Determination and Payment of Taxes on Tobacco Products.
§ 40.163 Semimonthly tax return periods.
