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
Senate Bill 428
1955 Regular Session
House Bill 127
1937 Regular Session
Senate Bill 153
1937 Regular Session
House Bill 60