173.19 FILING OF DECLARATION.

   (a)    The declaration required by Section 173.18 shall be filed on or before April 30th of each year (and on or before April 15th for taxable years 2005 and thereafter) during the effective period set forth in Section 173.04 or within four months of the date the taxpayer becomes subject to tax for the first time (or within 105 days thereafter for taxable years 2005 and thereafter.) The declaration required by Section 173.04 for the first calendar quarter of 1968 shall be due on or before April 30, 1968, and shall include the period March 1, 1968, to April 1, 1968.

   (b)    Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period (or within 105 days thereafter for taxable years 2005 and thereafter.)
(Ord. 2004-218. Passed 12-21-04.)