[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: 26CFR40.6091-1]

[Page 7-8]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 40_EXCISE TAX PROCEDURAL REGULATIONS--Table of Contents
 
Sec. 40.6091-1  Place for filing returns.

    (a) Quarterly returns. Except as provided in paragraph (b) of this 
section, quarterly returns must be filed in accordance with the 
instructions applicable to the form on which the return is made.
    (b) Hand-carried returns--(1) Persons other than corporations. 
Returns of persons other than corporations that are filed by hand 
carrying must be filed

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with the district director for the Internal Revenue district in which is 
located the principal place of business or legal residence of the 
person.
    (2) Corporations. Returns of corporations that are filed by hand 
carrying must be filed with the district director for the Internal 
Revenue district in which is located the principal place of business or 
principal office or agency of the corporation.
    (c) Monthly and semimonthly returns. Monthly and semimonthly returns 
required under Sec. 40.6011(a)-1(b) must be filed in accordance with 
the instructions of the district director requiring that filing.

[T.D. 8442, 57 FR 48177, Oct. 22, 1992, as amended by T.D. 8968, 66 FR 
41776, Aug. 9, 2001]