[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: 26CFR40.6071(a)-1]

[Page 7]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 40_EXCISE TAX PROCEDURAL REGULATIONS--Table of Contents
 
Sec. 40.6071(a)-1  Time for filing returns.

    (a) Quarterly returns. Each quarterly return required under Sec. 
40.6011(a)-1(a)(2) must be filed by the last day of the first calendar 
month following the quarter for which it is made.
    (b) Monthly and semimonthly returns--(1) Monthly returns. Each 
monthly return required under Sec. 40.6011(a)-1(b) must be filed by the 
fifteenth day of the month following the month for which it is made.
    (2) Semimonthly returns. Each semimonthly return required under 
Sec. 40.6011(a)-1(b) must be filed by the last day of the semimonthly 
period (as defined in Sec. 40.0-1(c)) following the semimonthly period 
for which it is made.
    (c) Effective date. This section is applicable with respect to 
returns that relate to calendar quarters beginning on or after October 
1, 2001.

[T.D. 8442, 57 FR 48177, Oct. 22, 1992, as amended by T.D. 8963, 66 FR 
41776, Aug. 9, 2001]