[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR53.155]

[Page 204-205]
 
            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.  53.155  Extension of time for filing returns.

    (a) In general. Ordinarily, no extension of time will be granted for 
filing any return statement or other document required with respect to 
the taxes impose by chapter 32, because the information required for the 
filing of those documents is under normal circumstances readily 
available. However, if because of temporary conditions beyond the 
taxpayer's control, a taxpayer believes an extension of time for filing 
is justified, the taxpayer may apply to the appropriate TTB officer for 
an extension. An extension of time for filing a return does not operate 
to extend the time for payment of the tax or any part of the tax unless 
so specified in

[[Page 205]]

the extension. For extensions of time for payment of the tax, see Sec.  
53.156.
    (b) Application for extension of time. The application for an 
extension of time for filing the return shall be addressed to the 
appropriate TTB officer with whom the return is to be filed and must 
contain a full recital of the causes for the delay. It should be made on 
or before the due date of the return, and failure to do so many indicate 
negligence and constitute sufficient cause for denial. It should, where 
possible, be made sufficiently early to permit consideration of the 
matter and reply before what otherwise would be the due date of the 
return.
    (c) Filing the return. If an extension of time for filing the return 
is granted, a return shall be filed before the expiration of the period 
of extension.