3-73-050 Filing returns and remittances by retailers.

   (A)   Every retailer maintaining a place of business in this state and every retailer authorized by the comptroller to collect the tax imposed by this chapter shall file returns and remit all applicable taxes as provided in this section. The returns shall be filed on forms prescribed by the comptroller, containing such information as the comptroller may reasonably require.

   (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.

   (C)   All tax 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).

   (D)   The provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections.

(Added Coun. J. 6-19-02, p. 87159, § 6; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)