FILING SEMIMONTHLY TAX RETURNS
Proprietors of breweries, bonded
wine cellars, distilled spirits
plants, and others concerned:
The purpose of this circular is to advise you that the
provisions of section 7503, I.R.C., relating to the filing
of a return when the last day for filing the return falls on
a Saturday, Sunday, or legal holiday are applicable to returns
filed, by proprietors qualified for extended deferral, under
the provisions of 26 CFR 170.645(b), 170.655(b), or 170.665(b),
as added by Treasury Decision 6848.
Therefore, when the last day for the filing of a tax
return under the provisions of 26 CFR 170.645(b), 170.655(b),
or 170.665(b) falls on a Saturday, Sunday, or legal holiday,
such return will be timely filed if it is filed on the next
succeeding day which is not a Saturday, Sunday, or legal holiday.
The term "legal holiday" is defined by the law as including a
legal holiday in the District of Columbia and a State-wide legal
holiday in the State where the return is required to be filed.
Inquiries regarding this circular should refer to its
number and should be addressed to the office of your Assistant
Regional Commissioner, Alcohol and Tobacco Tax.
Harold A. Serr
Director, Alcohol and Tobacco Tax Division