§ 40.0-1 - Introduction.

§ 40.0-1 Introduction.

Cross Reference

Link to an amendment published at 89 FR 55510, July 5, 2024.

(a) In general. The regulations in this part 40 are designated “Excise the Excise Tax Procedural Regulations.” The regulations in this part set forth administrative provisions relating to the excise taxes imposed by chapters 31 , 32, 33, through 34, 36, 38, 39, and 49 (49, and 50A of the Internal Revenue Code (Code) (except for the chapter 32 tax imposed by section 4181 (firearms tax) and the chapter 36 taxes imposed by sections 4461 (harbor maintenance tax) and 4481 (heavy vehicle use tax)), and to floor stocks taxes imposed on articles subject to any of these taxes. Chapter 31 relates to retail excise taxes; chapter 32 to manufacturers' excise taxes; chapter 33 to taxes imposed on communications services and air transportation services; chapter 34 to taxes imposed on certain insurance policies; chapter 36 to taxes imposed on transportation by water; chapter 38 to environmental taxes; chapter 39 to taxes imposed on registration-required obligations; and chapter 49 to taxes imposed on indoor tanning services; and chapter 50A to taxes imposed on the sale of designated drugs. References in this part to “taxes” taxes also include references to the fees imposed by sections 4375 and 4376 of the Code. See parts 43, 46, 48, through 49, and 52 of this chapter for regulations relating related to the imposition of tax.

(b) References to forms. Any reference to a form in this part is also a reference to any other form designated for the same use by the Commissioner after October 22, 1992.

(c) Definition of semimonthly period. The term “semimonthly period” means the first 15 days of a calendar month (the “first semimonthly period”) or the portion of a calendar month following the 15th day of the month (the “second semimonthly period”).

(d) Person. For purposes of this part, each business unit that has, or is required to have, a separate employer identification number is treated as a separate person. Thus, business units (for example, a parent corporation and a subsidiary corporation, a partner and the partner's partnership, or the various members of a consolidated group), each of which has, or is required to have, a different employer identification number, are separate persons.

(e) Applicability datedates —

(1) Paragraphs Paragraph (a), . Paragraph (ba), and (c) of this section .Paragraphs applies to returns required to be filed under § 40.6011(a)-1 for calendar quarters beginning on or after October 1, 2023. For rules that apply before October 1, 2023, see 26 CFR part 40, revised as of April 1, 2024.

(2) Paragraphs (b)

,

and (c). Paragraphs (b) and (c) of this section apply to returns for

periods

calendar quarters beginning after March 31, 2013. For rules that apply before

that date

March 31, 2013, see 26 CFR part 40, revised as of April 1, 2012.

(

2

3)Paragraph (d)

of this section

. Paragraph (d) of this section applies to returns for

periods

calendar quarters beginning on or after January 19, 2021. For rules that apply before

that date

January 19, 2021, see 26 CFR part 40, revised as of April 1, 2020.

[T.D. 8442, 57 FR 48177, Oct. 22, 1992; 58 FR 6575, Jan. 29, 1993, as amended by T.D. 8887, 65 FR 36326, June 8, 2000; T.D. 8963, 66 FR 41776, Aug. 9, 2001; T.D. 9486, 75 FR 33686, June 15, 2010; T.D. 9602, 77 FR 72728, Dec. 6, 2012; T.D. 9621, 78 FR 34876, June 11, 2013; T.D. 9948, 86 FR 5001, Jan. 19, 2021; T.D. 10003, 89 FR 55510, July 5, 2024]