alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

DAY ELEV

 221.13

 220.81

 220.98

 220.25

 219.22

 219.43

 219.93

 220.60

 221.66

 222.22

 222.26

 222.05

 221.75

 221.50

 221.30

 222.85

 222.71

 222.64

 222.66

 221.88

 220.20

 220.85

 222.71

 223.66

 223.45

 222.94

 222.03

 222.14

 221.98

 222.75

 46,101

 45,263

 45,708

 43,801

 41,145

 41,682

 42,971

 44,714

 47,493

 48,969

 49,075

 48,517

 47,730

 47,073

 46,547

 50,646

 50,273

 50,086

 50,139

 48,071

 43,671

 45,368

 50,273

 52,813

 52,250

 50,886

 48,464

 48,756

 48,334

 50,379

STORAGE

-657

-838

+445

-1,907

-2,656

+537

+1,289

+1,743

+2,779

+1,476

+106

-558

-787

-657

-526

+4,099

-373

-187

+53

-2,068

-4,400

+1,697

+4,905

+2,540

-563

-1,364

-2,422

+292

-422

+2,045

CHANGE

3,110

3,129

3,138

3,141

3,071

3,064

3,065

3,162

3,143

3,138

3,146

3,128

2,985

2,965

2,915

2,979

3,028

2,951

3,345

3,439

3,552

3,510

3,550

3,541

3,513

3,499

3,456

3,530

3,410

3,379

PUMPING

 3,979

 4,102

 3,717

 4,704

 5,317

 5,376

 5,284

 5,022

 4,477

 4,936

 5,999

 5,752

 5,729

 5,431

 4,380

 2,886

 4,437

 5,229

 5,235

 5,828

 5,931

 5,817

 4,408

 5,085

 4,866

 5,275

 5,476

 6,092

 6,398

 5,570

PUMPING

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 1,773

 1,780

 1,780

 1,764

 1,744

 0

 0

 25

 1,770

 1,767

 1,754

 2,034

 1,747

 1,750

PUMPING

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

GEN.

*

-11

-13

+173

+40

-130

-20

+193

+48

+53

-91

-205

-201

-69

-229

-117

+233

-19

+149

+112

-22

-119

+167

+191

+38

+146

-74

-170

+179

+63

+431

OR

UNITED STATES 

DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION

CENTRAL VALLEY PROJECT

CONSOLIDATED STATE-FEDERAL O'NEILL FOREBAY July 11, 2017

DAILY OPERATIONS

APRIL 2017 RUN DATE:

IN LAKE GEN.

ACRE-FEET O'NEILL

RELEASE - C.F.S. 

TOTALS +3,621 96,982 0 19,688 152,738 +726

ACRE-FEET +3,621 192,364 0 39,051 302,956

SUMMARY

 537

RELEASE (ACRE-FEET)

O'NEILL GEN. 0

SAN LUIS PUMP 39,051 537

 46,758

DOS AMIGOS PUMP 302,956

DELIVERIES 

S. LUIS O'NEILL

 0

 0

 0

 0

 530

 2,120

 2,120

 2,116

 2,110

 2,096

 2,705

 2,070

 2,070

 2,070

 776

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 20,783

 41,223

CALIF. DOS AMIGOS

AQUEDUCT

549

564

630

562

507

483

556

575

572

536

406

473

346

294

541

1,740

3,012

3,815

3,586

3,132

2,024

2,996

3,140

2,811

2,693

2,929

2,723

4,565

4,460

4,812

 56,032

 111,139

S. LUIS

DELIV.

GAINS(+)

LOSS(-)

C.F.S.

INFLOW - C.F.S.

STATE OF CALIFORNIA

THE RESOURCES AGENCY

DEPARTMENT OF WATER RESOURCES

STATE WATER PROJECT

TOTAL 342,544

 1,440

* DAILY DEL. FIGURES UNAVAILABLE. TOT. DEL. IS INCLUDED IN COMPUTING MONTHLY TOTALS 

Table 18
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY

 17,456

 17,160

 17,137

 16,568

 16,258

 15,782

 15,444

 14,796

 14,389

 14,118

 13,883

 13,940

 13,741

 13,646

 13,629

 15,885

 16,436

 16,908

 16,891

 16,976

 17,844

 18,477

 17,833

 17,322

 16,944

 16,379

 16,056

 15,709

 15,525

 15,625

 16,020

 52,502

 52,291

 51,985

 52,076

 51,872

 52,132

 52,723

 53,236

 53,516

 53,677

 53,895

 53,855

 54,062

 54,591

 55,302

 58,761

 60,420

 61,379

 62,343

 63,335

 63,317

 63,063

 64,084

 64,899

 65,384

 66,080

 66,456

 66,908

 67,255

 67,591

 68,264

STORAGE - A.F. 

 69,958

 69,451

 69,122

 68,644

 68,130

 67,914

 68,167

 68,032

 67,905

 67,795

 67,778

 67,795

 67,803

 68,237

 68,931

 74,646

 76,856

 78,287

 79,234

 80,311

 81,161

 81,540

 81,917

 82,221

 82,328

 82,459

 82,512

 82,617

 82,780

 83,216

 84,284

2,178

2,432

3,343

2,840

2,431

3,339

5,859

3,802

3,180

3,158

2,959

2,569

2,808

3,311

3,523

8,458

5,193

4,422

4,202

11,015

7,113

5,049

5,154

6,650

5,840

6,093

5,311

4,583

4,459

4,208

4,247

1,830

2,176

3,177

2,599

2,172

3,230

5,987

3,734

3,116

3,103

2,950

2,578

2,812

3,530

3,873

11,339

6,307

5,143

4,679

11,558

7,542

5,240

5,344

6,803

5,894

6,159

5,338

4,636

4,541

4,428

4,785

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

MARCH 2011 FULL NATURAL FLOW AT NEW MELONES DAM RUN DATE: 04/01/2011

TOTALS +13,635 146,603

* October 1, 290,787

 491.2

 495.5

 501.8

 507.0

 511.3

 517.7

 529.6

 537.0

 543.2

 549.3

 555.2

 560.3

 565.8

 572.9

 580.5

 603.0

 615.5

 625.7

 635.0

 657.9

 672.9

 683.3

 693.9

 707.4

 719.1

 731.3

 741.9

 751.1

 760.1

 768.9

 778.4

DONNELLS

RES

BEARDSLEY

RES

2010 TO DATE

NEW

MELONES

INFLOW

C.F.S

NATURAL

RIVER

C.F.S

ACCUM *

FULL

NATURAL

1000 A.F.

RESERVOIR

TOTAL

-691

-507

-329

-478

-514

-216

+253

-135

-127

-110

-17

+17

+8

+434

+694

+5,715

+2,210

+1,431

+947

+1,077

+850

+379

+377

+304

+107

+131

+53

+105

+163

+436

+1,068

CHANGE

A.F. C.F.S.

-348

-256

-166

-241

-259

-109

+128

-68

-64

-55

-9

+9

+4

+219

+350

+2,881

+1,114

+721

+477

+543

+429

+191

+190

+153

+54

+66

+27

+53

+82

+220

+538
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

DAY

 39,236

 39,175

 38,943

 38,778

 38,693

 38,479

 38,135

 38,032

 37,862

 37,788

 37,734

 37,618

 37,385

 37,473

 37,512

 37,342

 37,141

 36,976

 36,776

 36,867

 36,986

 37,106

 37,223

 37,342

 37,448

 37,561

 37,667

 37,770

 37,872

 37,972

 83,195

 82,347

 81,649

 80,868

 80,017

 79,321

 78,720

 77,877

 77,188

 76,399

 75,554

 74,789

 74,421

 73,450

 72,566

 72,369

 71,687

 71,014

 70,369

 69,423

 68,464

 67,517

 66,562

 65,582

 64,617

 63,616

 62,645

 61,686

 60,725

 59,764

STORAGE - A.F. 

 122,431

 121,522

 120,592

 119,646

 118,710

 117,800

 116,855

 115,909

 115,050

 114,187

 113,288

 112,407

 111,806

 110,923

 110,078

 109,711

 108,828

 107,990

 107,145

 106,290

 105,450

 104,623

 103,785

 102,924

 102,065

 101,177

 100,312

 99,456

 98,597

 97,736

1,049

1,103

1,012

903

768

914

801

839

784

862

909

821

665

805

838

743

896

822

854

1,041

887

823

829

972

965

1,025

1,140

1,087

1,199

1,146

581

645

543

426

296

455

325

362

351

427

456

377

362

360

412

558

451

400

428

610

464

406

407

538

532

577

704

655

766

712

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

SEPTEMBER 2010 FULL NATURAL FLOW AT NEW MELONES DAM RUN DATE: 10/01/2010

TOTALS -25,624 14,586

* October 1, 28,931

 993.4

 994.7

 995.7

 996.6

 997.2

 998.1

 998.7

 999.4

 1,000.1

 1,001.0

 1,001.9

 1,002.6

 1,003.4

 1,004.1

 1,004.9

 1,006.0

 1,006.9

 1,007.7

 1,008.5

 1,009.7

 1,010.7

 1,011.5

 1,012.3

 1,013.3

 1,014.4

 1,015.5

 1,016.9

 1,018.2

 1,019.8

 1,021.2

DONNELLS

RES

BEARDSLEY

RES

2009 TO DATE

NEW

MELONES

INFLOW

C.F.S

NATURAL

RIVER

C.F.S

ACCUM *

FULL

NATURAL

1000 A.F.

RESERVOIR

TOTAL

-929

-909

-930

-946

-936

-910

-945

-946

-859

-863

-899

-881

-601

-883

-845

-367

-883

-838

-845

-855

-840

-827

-838

-861

-859

-888

-865

-856

-859

-861

CHANGE

A.F. C.F.S.

-468

-458

-469

-477

-472

-459

-476

-477

-433

-435

-453

-444

-303

-445

-426

-185

-445

-422

-426

-431

-423

-417

-422

-434

-433

-448

-436

-432

-433

-434
#### City of Olean, Appellant, v. Marcia B. Bradner, Respondent.

Judgment affirmed, with costs. Held, that the common council had power under the charter* to require defendant to lower her sidewalk to the established grade of the street, and, under the facts in this case, was not estopped from so doing by any prior acts of the superintendent of streets. The judgment was, however, properly reversed for want of sufficient competent proof of the expense incurred by the city or to justify receiving in *936evidence the Dunham map. The reversal is not a bar to a new action. All concurred.

*

 See Laws of 1893, chap. 478, § 99, as amd. by Laws of 1898, chap. 143.— [Rep.
### §1140k. Definition of student with a print disability

In this subpart, the term "student with a print disability" means a student with a disability who experiences barriers to accessing instructional material in nonspecialized formats, including an individual described in section 121(d)(2) of title 17.

(Pub. L. 89–329, title VII, §771, as added Pub. L. 110–315, title VII, §709(2), Aug. 14, 2008, 122 Stat. 3367.)

#### **Editorial Notes**

#### References in Text

Section 121(d) of title 17, referred to in text, was amended by Pub. L. 115–261, §2(a)(1)(D), Oct. 9, 2018, 132 Stat. 3667, and no longer defines blind or other persons with disabilities. However, section 121(d) of title 17, as amended, does define "eligible person" to include blind persons, persons with visual impairment or perceptual or reading disability, and persons with other physical disabilities that inhibit reading skills.

#### Prior Provisions

A prior section 771 of Pub. L. 89–329 was renumbered section 781, and is classified to section 1141 of this title.

Another prior section 771 of Pub. L. 89–329 was classified to section 1132h of this title, prior to repeal by Pub. L. 102–325.

Another prior section 771 of Pub. L. 89–329 was classified to section 1132d–11 of this title, prior to the general amendment of this subchapter by Pub. L. 96–374.
### §§5421, 5422. Repealed. Pub. L. 103–382, title III, §391(l), Oct. 20, 1994, 108 Stat. 4023

Section 5421, Pub. L. 101–589, title VI, §631, Nov. 16, 1990, 104 Stat. 2910, related to effect of certain controlled substance and felony convictions on eligibility.

Section 5422, Pub. L. 101–589, title VI, §632, Nov. 16, 1990, 104 Stat. 2910, required report by National Science Foundation.
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY ELEV

 1,006.58

 1,006.72

 1,006.86

 1,006.69

 1,006.82

 1,006.95

 1,007.10

 1,007.21

 1,007.24

 1,007.24

 1,007.10

 1,006.85

 1,007.01

 1,007.03

 1,007.00

 1,006.47

 1,006.58

 1,006.58

 1,006.26

 1,005.98

 1,005.44

 1,005.19

 1,004.99

 1,004.70

 1,004.07

 1,003.63

 1,003.25

 1,002.86

 1,002.46

 1,002.17

 1,001.86

 1,532.4

 1,533.7

 1,535.0

 1,533.4

 1,534.6

 1,535.8

 1,537.3

 1,538.3

 1,538.6

 1,538.6

 1,537.3

 1,534.9

 1,536.4

 1,536.6

 1,536.3

 1,531.3

 1,532.4

 1,532.4

 1,529.4

 1,526.7

 1,521.7

 1,519.3

 1,517.4

 1,514.7

 1,508.8

 1,504.7

 1,501.2

 1,497.6

 1,493.9

 1,491.2

 1,488.3

STORAGE

+1.3

+1.3

+1.3

-1.6

+1.2

+1.2

+1.4

+1.0

+0.3

+0.0

-1.3

-2.4

+1.5

+0.2

-0.3

-5.0

+1.0

+0.0

-3.0

-2.6

-5.1

-2.3

-1.9

-2.7

-5.9

-4.1

-3.5

-3.6

-3.7

-2.7

-2.9

CHANGE

718

705

712

755

671

668

756

571

795

819

703

767

1,087

1,247

801

814

921

888

815

960

919

974

1,028

1,119

1,080

860

1,129

1,116

1,035

1,041

1,147

INFLOW

 14

 14

 18

 1,519

 14

 14

 15

 13

 603

 770

 1,327

 1,925

 294

 1,131

 910

 3,305

 344

 848

 2,288

 2,248

 3,430

 2,101

 1,918

 2,425

 3,987

 2,890

 2,861

 2,914

 2,859

 2,370

 2,548

POWER

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

SPILL

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

OUTLET

 40

 27

 30

 43

 40

 37

 27

 34

 49

 49

 43

 30

 34

 21

 34

 24

 55

 40

 46

 40

 42

 55

 55

 60

 60

 36

 51

 30

 45

 27

 45

C.F.S.

 .13

 .09

 .10

 .14

 .13

 .12

 .09

 .11

 .16

 .16

 .14

 .10

 .11

 .07

 .11

 .08

 .18

 .13

 .15

 .13

 .14

 .18

 .18

 .20

 .20

 .12

 .17

 .10

 .15

 .09

 .15

INCHES

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .26

 .03

 .02

 .03

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .05

 .01

 .00

PRECIP

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

MARCH 2008 NEW MELONES LAKE DAILY OPERATIONS RUN DATE: June 25, 2008

IN LAKE

EVAPORATION

INCHES

C.F.S.

COMPUTED*

1000 ACRE-FEET

RELEASE - C.F.S.

TOTALS -42.9 27,621 47,917 0 0 1,249 4.11 .40

ACRE-FEET -42,900 54,786 95,043 0 0 2,477

COMMENTS:

SUMMARY

RELEASE (ACRE-FEET)

POWER 95,043

SPILL 0

OUTLET

TOTAL

 0

 95,043

PRECIPITATION

THIS MONTH =

TO DATE =

 .40

JULY 1, 2007 21.27

 1,531.0

Table 13
Editorial Note on Part 70
Editorial Note: Nomenclature changes to part 70 appear by T.D. ATF-450, 66 FR 29022-29030, May 29, 2001.

§ 70.191 Authorization. ( a ) *In general.* A civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture (with respect to the provisions of 26 U.S.C. enforced and administered by the Bureau) will be commenced when the appropriate TTB officer, directs that the action be commenced.
( b ) *Property held by banks.* The appropriate TTB officer shall not authorize or sanction any civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture, from any deposits held in a foreign office of a bank engaged in the banking business in the United States or a possession of the United States unless the appropriate TTB officer believes: ( 1 ) That the taxpayer is within the jurisdiction of a U.S. court at the time the civil action is authorized or sanctioned and that the bank is in possession of (or obligated with respect to) deposits of the taxpayer in an office of the bank outside the United States or a possession of the United States; or
( 2 ) That the taxpayer is not within the jurisdiction of a U.S. court at the time the civil action is authorized or sanctioned, that the bank is in possession of (or obligated with respect to) deposits of the taxpayer in an office of the bank outside the United States or a possession of the United States, and that such deposits consist, in whole or in part, of funds transferred from the United States or a possession of the United States in order to hinder or delay the collection of a tax imposed by the provisions of 26 U.S.C. enforced and administered by the Bureau.
(26 U.S.C. 7401)
[T.D. ATF-301, 55 FR 47633, Nov. 14, 1990, as amended by 66 FR 29027, May 29, 2001]
```

[Federal Register Volume 80, Number 33 (Thursday, February 19, 2015)]
[Notices]
[Page 8849]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2015-03410]

[[Page 8849]]

=======================================================================
-----------------------------------------------------------------------

ARCHITECTURAL AND TRANSPORTATION BARRIERS COMPLIANCE BOARD

Meetings

AGENCY: Architectural and Transportation Barriers Compliance Board.

ACTION: Notice of meetings.

-----------------------------------------------------------------------

SUMMARY: The Architectural and Transportation Barriers Compliance Board 
(Access Board) plans to hold its regular committee and Board meetings 
in Washington, DC, Monday through Wednesday, March 9-11, 2015 at the 
times and location listed below.

DATES: The schedule of events is as follows:

Monday, March 9, 2015

11:00 a.m.-4:00 p.m. Ad Hoc Committee Meetings; Closed to Public.

Tuesday, March 10, 2015

9:30-10:00 a.m. Budget Committee.
10:30--11:00 Technical Programs Committee.
11:00--Noon Planning and Evaluation Committee.
1:30--3:30 p.m. Ad Hoc Committee on Frontier Issues.

Wednesday, March 11, 2015

1:30--3:00 p.m. Board Meeting.

ADDRESSES: Meetings will be held at the Access Board Conference Room, 
1331 F Street NW., Suite 800, Washington, DC 20004.

FOR FURTHER INFORMATION CONTACT: For further information regarding the 
meetings, please contact David Capozzi, Executive Director, (202) 272-
0010 (voice); (202) 272-0054 (TTY).

SUPPLEMENTARY INFORMATION: At the Board meeting scheduled on the 
afternoon of Wednesday, March 11, 2015, the Access Board will consider 
the following agenda items:
     Approval of the draft January 14, 2015 meeting minutes 
(vote);
     Ad Hoc Committee Reports: Self-Service Transaction 
Machines; Information and Communications Technologies; Design Guidance; 
Public Rights-of-Way and Shared Use Paths; Passenger Vessels; Frontier 
Issues; Transportation Vehicles (vote); and Medical Diagnostic 
Equipment;
     Budget Committee;
     Planning and Evaluation Committee;
     Technical Programs Committee;
     Election Assistance Commission Report;
     Election of Officers (vote);
     Executive Director's Report.
    All meetings are accessible to persons with disabilities. An 
assistive listening system, Communication Access Realtime Translation 
(CART), and sign language interpreters will be available at the Board 
meeting and committee meetings. Persons attending Board meetings are 
requested to refrain from using perfume, cologne, and other fragrances 
for the comfort of other participants (see www.access-board.gov/the-board/policies/fragrance-free-environment for more information).

David M. Capozzi,
Executive Director.
[FR Doc. 2015-03410 Filed 2-18-15; 8:45 am]
BILLING CODE 8150-01-P
```
#### Dennis SOBIN, Appellant v. Janese BECHTOL, Appellee.

No. 05-7032.

United States Court of Appeals, District of Columbia Circuit.

Oct. 31, 2005.

Dennis Sobin, Washington, DC, pro se.

Stacy Louise Anderson, Assistant Attorney General, Office of Attorney General for the District of Columbia, Washington, DC, for Appellee.

Before GINSBURG, Chief Judge, and SENTELLE and BROWN, Circuit Judges.

*JUDGMENT*

PER CURIAM

This appeal was considered on the record from the United States District Court for the District of Columbia and on the briefs filed by appellant. *See*Fed. R.App. P. 34(a)(2); D.C.Cir. Rule 34(j). It is

ORDERED AND ADJUDGED that the district court’s judgment, filed March 2, 2005, be affirmed. The district court did not abuse its discretion in denying appellant’s request for a temporary restraining order, *see Jacksonville Port Authority v. Adams,*556 F.2d 52, 57 (D.C.Cir.1977), because appellant did not satisfy the stringent standards necessary for the injunctive relief he sought. *See Cobell v. Norton,*391 F.3d 251, 259 (D.C.Cir.2004). And because appellant sought only injunctive relief, the district court properly dismissed the complaint.

Pursuant to D.C. Circuit Rule 36, this disposition will not be published. The Clerk is directed to withhold issuance of the mandate herein until seven days after resolution of any timely petition for rehearing or petition for rehearing en banc. *See*Fed. R.App. P. 41(b); D.C.Cir. Rule 41.
#### In the Matter of Mae Hallewell, as Executrix of Frank A. Vaupel, Deceased. Richard J. Mackey et al.

Present — Martin, P. J., Untermyer, Dore, Cohn and Callahan, JJ-
Editorial Note on Part 53
Editorial Note: Nomenclature changes to part 53 appear by T.D. ATF-447, 66 FR 19088, Apr. 13, 2001.

§ 53.153 Time for filing returns. ( a ) *Quarterly returns.* Each return required to be made under § 53.151(a) for a return period of one calendar quarter shall be filed on or before the last day of the first calendar month following the close of the period for which it is made. However, a return may be filed on or before the 10th day of the second calendar month following the close of the period if timely deposits under section 6302(c) of the Code and § 53.157 have been made in full payment of the taxes due for the period. For purposes of the preceding sentence, a deposit which is not required by regulations in respect of the return period may be made on or before the last day of the first calendar month following the close of the period.
( b ) *Monthly, semimonthly and annual returns* — ( 1 ) *Monthly returns.* Each return required to be made under § 53.151(b) for a monthly period shall be filed not later than the 15th day of the month following the close of the period for which it is made.
( 2 ) *Semimonthly returns.* Each return required to be made under § 53.151(b) for a semimonthly period shall be filed not later than the 10th day of the semimonthly period following the close of the period for which it is made.
( 3 ) *Annual returns.* Each return filed under the provisions of § 53.151(a) for a return period of one calendar year shall be filed not later than the 31st day following the close of the calendar year.
( c ) *Last day for filing.* If the due date falls on a Saturday, Sunday, or legal holiday, the return and remittance shall be due on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For purposes of this section, “legal holiday” is defined by section 7503 of the Code and 26 CFR 301.7503(b).
( d ) *Late filing.* The taxpayer is subject to a penalty for failure to file a return or to pay tax within the prescribed time as imposed by section 6651 of the Code, if the return and remittance are not filed before the close of business on the prescribed last day of filing. For additions to the tax in the case of failure to file a return within the prescribed time, see 27 CFR 70.96.
[T.D. ATF-308, 56 FR 303, Jan. 3, 1991, as amended by T.D. ATF-330, 57 FR 40325, Sept. 3, 1992]