[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR41.113]

[Page 896]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 41_IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
--Table of Contents
 
Subpart G_Puerto Rican Tobacco Products and Cigarette Papers and Tubes, 
                     Brought Into the United States
 
Sec. 41.113  Return periods.

    Except as provided by Sec. 41.114, the periods to be covered in the 
semimonthly tax returns shall be from the 1st day through the 15th day 
of each month, and from the 16th day through the last day of each month.

[T.D. ATF-365, 60 FR 33675, June 28, 1995. Redesignated and amended by 
T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]