Return periods.

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  7. Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
  8. Deferred Payment of Tax in Puerto Rico on Tobacco Products
  9. Return periods.

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§ 41.113 Return periods.

Except as otherwise provided in § 41.114, the periods to be covered in the semimonthly tax returns run from the 1st day of the month through the 15th day of that month, and from the 16th day of the month through the last day of that month.

[T.D. TTB-89, 76 FR 3515, Jan. 20, 2011]


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