Time and place for paying tax shown on returns

# (a)

General rule. -- The person required to make the annual return required by this article shall, without assessment or notice and demand from the Tax Commissioner, pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).

# (b)

Date fixed for payment of tax. -- The date fixed for payment of the taxes imposed by this article shall be deemed to be a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).

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In this chapter (40 sections)

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
11-12C-7 · Monthly report by Secretary of State to Tax Commissioner as…
11-12C-8 · Administrative and criminal penalties

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