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Alcohol & Tobacco Due Dates for Semi-monthly Excise Tax Returns Calendar Year 2002 |
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Date Updated: 12/27/01 |
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*Tax return periods listed in the last part of September above are the result of the Uruguay Round Agreements Act which was effective January 1, 1995. This law changed the tax return due dates for both electronic fund transfer taxpayers (EFT) and those who pay by check or money order (Non-EFT) for the month of September. Please refer to Industry Circular No. 95-4, dated July 21, 1995, for additional information. The above list takes into account all federal holidays. In the event that the due date, as indicated in this schedule, falls on a statewide legal holiday in the state where the return is required to be filed, the due date is the immediately preceding date which is not a Saturday, Sunday or legal holiday for Non-EFT payers. Statewide legal holidays would not advance the due date of EFT tax returns and payments as long as the Federal Reserve Bank of New York City remains open and accepts electronic fund transfer payments. Click here to download the PDF Version.
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