27 C.F.R. § 46.234 Tax return due dates.
Title 27 - Alcohol, Tobacco Products and Firearms
Title 27: Alcohol, Tobacco and Firearms
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart I—Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002
Filing Requirements
§ 46.234 Tax return due dates.
------------------------------------------------------------------------ Tax increase date File tax return no later than:------------------------------------------------------------------------January 1, 2000........................ March 31, 2000 \1\January 1, 2002........................ April 1, 2002------------------------------------------------------------------------\1\ Section 9302(j) of P.L. 105-33 states that the due date is April 1, 2000. However, section 5703(b)(2)(E) of the Internal Revenue Code requires that when a due date falls on a Saturday, Sunday or a legal holiday, the preceding day that is not a Saturday, Sunday or legal holiday will be the due date. Therefore, the floor stocks tax for this period is due on March 31, 2000 since April 1, 2000, falls on a Saturday.
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