§ 296.234 - Tax return due dates.

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Tax increase dateFile tax return no later than:January 1, 2000 March 31, 2000 1January 1, 2002 April 1, 20021 Section 9302(j) of P.L. 105-33 states that the due date is April 1, 2000. However, section 5703(b)(2)(E) of the Internal Revenue Code requires that when a due date falls on a Saturday, Sunday or a legal holiday, the preceding day that is not a Saturday, Sunday or legal holiday will be the due date. Therefore, the floor stocks tax for this period is due on March 31, 2000 since April 1, 2000, falls on a Saturday.

                    
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