3-47-060  Tax payments and returns.
   A.   All tax payments and remittances shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes) of this Code.
   B.   All tax returns shall be filed with the department on an annual basis on or before August 15 of each year, in accordance with Sections 3-4-186 and 3-4-189 of this Code.
(Added Coun. J. 10-28-15, p. 12062, Art. II, § 2)