[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: 26CFR44.6071-1]

[Page 42-43]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 44_TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955--Table of Contents
 
Subpart E_Administrative Provisions of Special Application to the Taxes 
                               on Wagering
 
Sec. 44.6071-1  Time for filing return.

    (a) Return on Form 730. Each return required to be made on Form 730 
pursuant to Sec. 44.6011(a)-1 shall be filed on or before the last day 
of the first calendar month following the period for which it

[[Page 43]]

is made. For provisions relating to the time for filing a return when 
the prescribed due date falls on Saturday, Sunday, or a legal holiday, 
see the provisions of the Regulations on Procedure and Administration 
(Part 301 of this chapter) under section 7503.
    (b) Return on Form 11C. (1) The first return required to be made on 
Form 11-C shall be filed to cover the period beginning with the first 
day of the calendar month in which a person engages (or expects to 
engage) in activities which make him liable for the special tax imposed 
by section 4411 and ending with the following June 30. Thereafter, each 
return required to be made on Form 11-C shall be filed on or before July 
1 to cover a 1-year period (beginning July 1 and ending June 30 of the 
following calendar year) during which taxable activity continues.
    (2) For additional provisions relating to the return on Form 11-C, 
see Sec. 44.4412-1 and Sec. Sec. 44.4901-1 to 44.4905-3, inclusive.