36 §5227. Time for filing returns
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 823: INCOME TAX RETURNS
§5227. Time for filing returns
The income tax return required by this Part must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed. [2003, c. 588, §18 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). 1985, c. 535, §22 (AMD). 1995, c. 281, §31 (AMD). 1997, c. 746, §22 (AMD). 1997, c. 746, §24 (AFF). 2003, c. 588, §18 (AMD).