TAX RETURNS FOR PERIOD OF JUNE 9 23, 1965
Manufacturers of tobacco products:
This is to remind you that the regulations in 26 CFR 270.165
express a special rule applicable to the filing of the semimonthly
tax return for the period June 9 through June 23, 1965. The special
rule is that the return for the period ending on the 23d day of
June of each year shall be filed not later than the second, business
day succeeding the last calendar day of the return period. Business
day means any day other than Saturday, Sunday, a legal holiday in
the District of Columbia, or a statewide legal holiday in the State
wherein the return is required to be filed. Unless affected by
holidays, the tax return for the period ending June 23, 1965, must
be filed not later than June 25, 1965.
Inquiries in regard to this industry circular should refer
to its number and be addressed to the office of your assistant
regional commissioner (alcohol and tobacco tax).
Harold A. Serr
Director, Alcohol and Tobacco Tax Division |