CHAPTER 11. TAXATION.

§11-15-19. Other times for filing returns.

The Tax Commissioner may, upon written request, authorize a taxpayer whose books and records are not kept on a monthly basis to file returns at times other than those specified in section sixteen, but in no event shall a taxpayer make less than one return a calendar month, except as provided by section twenty or as may be authorized in writing by the Tax Commissioner.

Bills Affecting §11-15-19

2004 Regular Session: HB4349
2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: HB4816
2006 Regular Session: SB520
2006 Regular Session: SB692
2008 Regular Session: HB4551
2008 Regular Session: SB596
2017 Regular Session: SB335