Filing of annual return

# (a)

Every taxpayer shall file a return with the tax administrator:

# (1)

In case the taxable year of the taxpayer is the calendar year, on or before March
15 in the year following the close of the taxable year; and

# (2)

In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth

(15th) day of the third (3rd) month following the close of the fiscal year.

# (b)

For tax years beginning after December 31, 2015, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer on or before the date a federal return is due to be filed, without regard to extension.