# 27 C.F.R. § 41.113 (2026): Return periods

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_113

## Section

- **Citation:** 27 C.F.R. § 41.113 (2026)
- **Heading:** Return periods
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 41: IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO / Subpart G: Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States / § 41.113: § 41.113   Return periods.

## Text

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]

## Nearby sections

- [27 C.F.R. § 41.101 (2026) § 41.101   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_101.md)
- [27 C.F.R. § 41.105 (2026) § 41.105   Prepayment of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_105.md)
- [27 C.F.R. § 41.106 (2026) § 41.106   Record of shipment by taxpayer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_106.md)
- [27 C.F.R. § 41.109 (2026) § 41.109   Bond required for deferred taxpayment.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_109.md)
- [27 C.F.R. § 41.110 (2026) § 41.110   Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_110.md)
- [27 C.F.R. § 41.111 (2026) § 41.111   Verification of bond and agreement to pay tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_111.md)
- [27 C.F.R. § 41.112 (2026) § 41.112   Tax return.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_112.md)
- [27 C.F.R. § 41.113 (2026) § 41.113   Return periods.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_113.md)
- [27 C.F.R. § 41.114 (2026) § 41.114   Time for filing.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_114.md)
- [27 C.F.R. § 41.114a (2026) § 41.114a   Qualification for extended deferral.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_114a.md)
- [27 C.F.R. § 41.115 (2026) § 41.115   Remittance with return.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_115.md)
- [27 C.F.R. § 41.115a (2026) § 41.115a   Payment of tax by electronic fund transfer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_115a.md)
- [27 C.F.R. § 41.116 (2026) § 41.116   Default.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_116.md)
- [27 C.F.R. § 41.119 (2026) § 41.119   Corporate surety.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_119.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P41_S41_113. Check the current official text before relying on it. Not legal advice.