27 CFR § 41.113 Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco

§ 41.113 Return periods.

Current through · Read all of Part 41

Except as otherwise provided in § 41.114, the periods to be covered in the semimonthly tax returns run from the 1st day of the month through the 15th day of that month, and from the 16th day of the month through the last day of that month.

[T.D. TTB-89, 76 FR 3515, Jan. 20, 2011]

← § 41.112 Tax return.§ 41.114 Time for filing. →