[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: 27CFR53.153]

[Page 1018-1019]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, 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

[[Page 1019]]

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]