[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR53.153]

[Page 906]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 53--MANUFACTURERS EXCISE TAXES--FIREARMS AND AMMUNITION--Table of Contents
 
   Subpart L--Refunds and Other Administrative Provisions of Special 
                   Application to Manufacturers Taxes
 
Sec. 53.153  Time for filing returns.

    (a) Quarterly returns. Each return required to be made under 
Sec. 53.151(a) for a return period of one calendar quarter shall be 
filed on or before the last day of the first calendar month following 
the close of the period for which it is made. However, a return may be 
filed on or before the 10th day of the second calendar month following 
the close of the period if timely deposits under section 6302(c) of the 
Code and Sec. 53.157 have been made in full payment of the taxes due for 
the period. For purposes of the preceding sentence, a deposit which is 
not required by regulations in respect of the return period may be made 
on or before the last day of the first calendar month following the 
close of the period.
    (b) Monthly, semimonthly and annual returns--(1) Monthly returns. 
Each return required to be made under Sec. 53.151(b) for a monthly 
period shall be filed not later than the 15th day of the month following 
the close of the period for which it is made.
    (2) Semimonthly returns. Each return required to be made under 
Sec. 53.151(b) for a semimonthly period shall be filed not later than 
the 10th day of the semimonthly period following the close of the period 
for which it is made.
    (3) Annual returns. Each return filed under the provisions of 
Sec. 53.151(a) for a return period of one calendar year shall be filed 
not later than the 31st day following the close of the calendar year.
    (c) Last day for filing. If the due date falls on a Saturday, 
Sunday, or legal holiday, the return and remittance shall be due on the 
next succeeding day which is not a Saturday, Sunday, or legal holiday. 
For purposes of this section, ``legal holiday'' is defined by section 
7503 of the Code and 26 CFR 301.7503(b).
    (d) Late filing. The taxpayer is subject to a penalty for failure to 
file a return or to pay tax within the prescribed time as imposed by 
section 6651 of the Code, if the return and remittance are not filed 
before the close of business on the prescribed last day of filing. For 
additions to the tax in the case of failure to file a return within the 
prescribed time, see 27 CFR 70.96.

[T.D. ATF-308, 56 FR 303, Jan. 3, 1991, as amended by T.D. ATF-330, 57 
FR 40325, Sept. 3, 1992]