Time and place for paying tax shown on returns

# (a)

In general. -- 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).

Source: view the official text

In this chapter (40 sections)

11-22-5 · Commissioner to provide for sale of stamps; rules and…
11-22-6 · Duties of clerk; declaration of consideration or value;…
11-22-7 · Failure to affix stamps
11-22-8 · Penalty for recording without documentary stamp; effect
11-22-9 · Unlawful acts; penalty
11-22-10 · Erroneous collections; refund
11-23-1 · Legislative finding
11-23-2 · Short title; arrangement of sections or portions thereof
11-23-3 · Meaning of terms; specific terms defined
11-23-3A · Meaning of terms; general rule
11-23-4 · Tax base determined
11-23-5 · Apportionment of tax base
11-23-5A · Special apportionment rules - financial organizations
11-23-5B · 11-23-5B
11-23-6 · Imposition of tax; change in rate of tax
11-23-7 · Persons and other organizations exempt from tax
11-23-8 · Accounting periods and methods of accounting
11-23-9 · Annual returns
11-23-9A · Method of filing for business taxes
11-23-10 · Extension of time for filing returns
11-23-11 · Time and place for paying tax shown on returns
11-23-12 · Extensions of time for paying tax
11-23-13 · Declaration and payment of estimated tax
11-23-14 · Requirements concerning returns, notices, records and…
11-23-15 · Signing of returns and other documents
11-23-16 · Place for filing returns or other documents
11-23-17 · Credits against tax; expiration of credits
11-23-17A · (Effective July 1, 1987) Tax credit for business investment…
11-23-17B · Application of tax credits
11-23-18 · Tax under this article in addition to all other taxes
11-23-19 · Records
11-23-20 · Criminal penalties
11-23-21 · General procedure and administration
11-23-22 · Severability
11-23-23 · Information return and due date thereof; penalty for failure…
11-23-24 · 11-23-24
11-23-24A · Tax credit for value-added products from raw agricultural…
11-23-25 · Credit for consumers sales and service tax and use tax paid
11-23-26 · Effective date
11-23-27 · Credit for franchise tax paid to another state

Full table of contents →