Annual return

# (a)

On or before the expiration of one month after the end of the taxable year, every taxpayer subject to the tax imposed by this article shall make and file an annual return for the entire taxable year showing such information as the Tax Commissioner may require and computing the amount of taxes due under this article for the taxable year.

# (b)

Any taxpayer may elect to file as part of a consolidated, composite or unitary group for purposes of the tax imposed by article thirteen-a of this chapter and if such election is made, the taxpayer shall file a consolidated, composite or unitary return under this article encompassing the same consolidated, composite or unitary group unless the Tax Commissioner shall specifically require or approve a filing on some other basis.

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In this chapter (40 sections)

11-12A-10 · 11-12A-10
11-12A-11 · 11-12A-11
11-12A-12 · 11-12A-12
11-12A-13 · 11-12A-13
11-12A-14 · 11-12A-14
11-12A-15 · 11-12A-15
11-12A-16 · 11-12A-16
11-12A-17 · 11-12A-17
11-12A-18 · 11-12A-18
11-12A-19 · 11-12A-19
11-12A-20 · 11-12A-20
11-12A-21 · 11-12A-21
11-12A-22 · 11-12A-22
11-12A-23 · 11-12A-23
11-12A-24 · Repeal of article and date thereof; short taxable years for…
11-12A-25 · Credit for consumers sales and service tax and use tax paid
11-12B-1 · Short title; arrangement and classification
11-12B-2 · Definitions
11-12B-3 · Imposition of tax, credit
11-12B-4 · Accounting periods and methods of accounting
11-12B-5 · Annual return
11-12B-6 · Periodic installment payments of estimated tax
11-12B-7 · Time and place for paying tax shown on returns
11-12B-8 · Extension of time for filing return
11-12B-9 · Extension of time for paying tax
11-12B-10 · Place for filing returns or other documents
11-12B-11 · Signing of returns and other documents
11-12B-12 · Bond of taxpayer may be required
11-12B-13 · Collection of tax; Tax Commissioner may require first…
11-12B-14 · Records
11-12B-15 · General procedure and administration
11-12B-16 · Criminal penalties
11-12B-17 · Severability
11-12B-18 · Effective date; compliance
11-12C-1 · Definitions
11-12C-2 · Corporate license required; tax levied; exemption from tax;…
11-12C-3 · Payment and collection of tax; deposit of money; return…
11-12C-4 · Due date of return; payment of tax
11-12C-5 · Annual fee of Secretary of State as attorney-in-fact
11-12C-6 · Notice to corporations taxable; tax as lien

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