---
kind: "section"
citation: "27 C.F.R. § 19.236"
title: "27"
number: "19.236"
heading: "Due dates for returns."
url: "https://uscodex.org/cfr/27/19.236"
---

# §19.236. Due dates for returns.

- (a) **Semimonthly returns.** Except when payment is pursuant to an annual or quarterly return as provided in paragraph [(b)](#b) or [(c)](#c) of this section, where the proprietor of bonded premises has withdrawn spirits from such premises on determination and before payment of tax, the proprietor must file a semimonthly tax return covering such spirits on form TTB F 5000.24, Excise Tax Return, and remittance, as required by [§ 19.238](/cfr/27/19.238.md), [§ 19.239](/cfr/27/19.239.md) or [§ 19.240](/cfr/27/19.240.md), not later than the 14th day after the last day of the return period, except for returns filed for September as provided in [§ 19.237](/cfr/27/19.237.md). If the due date falls on a Saturday, Sunday, or legal holiday, the return and payment are due on the immediately preceding day that is not a Saturday, Sunday, or legal holiday, except as provided in [§ 19.237(c)](/cfr/27/19.237.md?p=c).
- (b) **Quarterly returns.** Where the proprietor of bonded premises has withdrawn spirits from such premises on determination and before payment of tax, and the proprietor uses quarterly return periods as provided in [§ 19.235(c)](/cfr/27/19.235.md?p=c), the proprietor must file a quarterly return covering such spirits on TTB F 5000.24, and remittance, as required by [§ 19.238](/cfr/27/19.238.md), [§ 19.239](/cfr/27/19.239.md), or [§ 19.240](/cfr/27/19.240.md), not later than the 14th day after the last day of the quarterly return period. If the due date falls on a Saturday, Sunday, or legal holiday, the return and remittance will be due on the immediately preceding day which is not a Saturday, Sunday, or legal holiday.
- (c) **Annual returns.** Where the proprietor of bonded premises has withdrawn spirits from such premises on determination and before payment of tax, and the proprietor uses annual return periods as provided in [§ 19.235(b)](/cfr/27/19.235.md?p=b), the proprietor must file an annual return covering such spirits on TTB F 5000.24, and remittance, as required by [§ 19.238](/cfr/27/19.238.md), [§ 19.239](/cfr/27/19.239.md), or [§ 19.240](/cfr/27/19.240.md), not later than the 14th day after the last day of the annual return period. If the due date falls on a Saturday, Sunday, or legal holiday, the return and remittance will be due on the immediately preceding day which is not a Saturday, Sunday, or legal holiday.

## Notes

### Amendments

[T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, as amended by T.D. TTB-146, 82 FR 1122, Jan. 4, 2017]

### Authority

Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.

### Amendments

[T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, as amended by T.D. TTB-146, 82 FR 1122, Jan. 4, 2017]