[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR40.0-1]

[Page 5]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 40_EXCISE TAX PROCEDURAL REGULATIONS--Table of Contents
 
Sec. 40.0-1  Introduction.

    (a) In general. The regulations in this part 40 are designated 
``Excise Tax Procedural Regulations.'' The regulations set forth 
administrative provisions relating to the excise taxes imposed by 
chapters 31, 32, 33, 34, 36, 38, and 39 (except for the chapter 32 tax 
imposed by section 4181 (firearms tax) and the chapter 36 taxes imposed 
by sections 4461 (harbor maintenance tax) and 4481 (heavy vehicle use 
tax)), and to floor stocks taxes imposed on articles subject to any of 
these taxes. Chapter 31 relates to retail excise taxes; chapter 32 to 
manufacturers' excise taxes; chapter 33 to taxes imposed on 
communications services and air transportation; chapter 34 to taxes 
imposed on policies issued by foreign insurers; chapter 36 to taxes 
imposed on transportation by water; chapter 38 to environmental taxes; 
and chapter 39 to taxes imposed on registration-required obligations. 
See parts 43, 46, 48, 49, and 52 of this chapter for regulations 
relating to the imposition of tax.
    (b) References to forms. Any reference to a form in this part is 
also a reference to any other form designated for the same use by the 
Commissioner after October 22, 1992.
    (c) Definition of semimonthly period. The term ``semimonthly 
period'' means the first 15 days of a calendar month (the ``first 
semimonthly period'') or the portion of a calendar month following the 
15th day of the month (the ``second semimonthly period'').
    (d) Effective date. Except as otherwise provided, this part is 
effective April 1, 1991, for returns that relate to calendar quarters 
beginning after December 31, 1990, and are filed after March 31, 1991, 
and for deposits that relate to calendar quarters beginning after March 
31, 1991. In the case of taxes for which rules are provided in this 
part, the administrative provisions that apply to such taxes before the 
effective date of this part are contained in 26 CFR parts 43, 46, 48, 49 
and 52 (each revised as of April 1, 1992).

[T.D. 8442, 57 FR 48177, Oct. 22, 1992; 58 FR 6575, Jan. 29, 1993, as 
amended by T.D. 8887, 65 FR 36326, June 8, 2000; T.D. 8963, 66 FR 41776, 
Aug. 9, 2001]