CHAPTER 11. TAXATION.

§11-13-5. Return and remittance by taxpayer.

On or before the expiration of one month after the end of the tax year, each taxpayer shall make a return for the entire tax year showing the gross proceeds of sales or gross income of business, trade or calling, and compute the amount of tax chargeable against him in accordance with the provisions of this article and deduct the amount of monthly or quarterly payments (as hereinbefore provided), if any, and transmit with his report a remittance in the form prescribed by the Tax Commissioner covering the residue of the tax chargeable against him to the office of the Tax Commissioner; such return shall be signed by the taxpayer if made by an individual, or by the president, vice president, secretary or treasurer of a corporation if made on behalf of a corporation. If made on behalf of a partnership, joint adventure, association, trust, or any other group or combination acting as a unit, any individual delegated by such firm, copartnership, joint adventure, association, trust or any other group or combination acting as a unit shall sign the return on behalf of the taxpayer. The Tax Commissioner, for good cause shown, may extend the time for making the annual return on the application of any taxpayer and grant such reasonable additional time within which to make the same as may, by him be deemed advisable.

Bills Affecting §11-13-5

2001 Regular Session: HB3118
2002 Regular Session: HB3118
2004 Regular Session: HB4047
2004 Regular Session: HB4393
2004 Regular Session: SB23
2004 Regular Session: SB23
2004 Regular Session: SB194
2005 1X: HB103
2005 1X: HB103
2005 1X: SB1004
2005 1X: SB1004
2005 Regular Session: HB2540
2005 Regular Session: HB2554
2005 Regular Session: HB2999
2005 Regular Session: HB3226
2005 Regular Session: HB3231
2005 Regular Session: SB167
2005 Regular Session: SB167
2005 Regular Session: SB724
2006 Regular Session: HB2540
2006 Regular Session: HB2554
2006 Regular Session: HB3231
2006 Regular Session: SB17
2006 Regular Session: SB117
2006 Regular Session: SB117
2006 Regular Session: SB651
2007 Regular Session: HB2721
2007 Regular Session: HB3100
2007 Regular Session: HB3145
2007 Regular Session: SB124
2007 Regular Session: SB455
2007 Regular Session: SB455
2007 Regular Session: SB752
2007 Regular Session: SB752
2008 Regular Session: HB2721
2008 Regular Session: HB4684
2008 Regular Session: SB117
2008 Regular Session: SB117
2008 Regular Session: SB680
2009 Regular Session: HB2084
2009 Regular Session: HB3081
2009 Regular Session: HB3179
2009 Regular Session: SB371
2009 Regular Session: SB371
2009 Regular Session: SB610
2009 Regular Session: SB696
2009 Regular Session: SB727
2009 Regular Session: SB728
2009 Regular Session: SB755
2009 Regular Session: SB755
2010 Regular Session: HB2084
2010 Regular Session: HB3081
2010 Regular Session: HB4315
2010 Regular Session: SB127
2010 Regular Session: SB441
2011 Regular Session: HB3169
2011 Regular Session: SB518
2012 Regular Session: HB4088
2012 Regular Session: HB4088
2012 Regular Session: SB208
2012 Regular Session: SB208
2012 Regular Session: SB419
2013 Regular Session: HB2514
2013 Regular Session: SB182
2015 Regular Session: HB2773
2015 Regular Session: SB338
2019 Regular Session: HB2941
2020 Regular Session: HB2941
2020 Regular Session: HB4382
2020 Regular Session: HB4465
2021 Regular Session: HB2096
2021 Regular Session: HB2244
2021 Regular Session: HB2893
2021 Regular Session: SB445