CHAPTER 11. TAXATION.

ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

§11-15-22. Consolidated returns.

A person operating two or more places of business of like character from which are made or dispensed sales or services which are taxable hereunder shall file consolidated returns covering all such sales or services.

Bill History For §11-15-22

1979 Regular Session
SB428
1955 Regular Session
HB127
1937 Regular Session
SB153
1937 Regular Session
HB60