27-7-41 - Time and place for filing returns.
§ 27-7-41. Time and place for filing returns.
Returns of individuals, estates, trusts and partnerships shall be filed on or before the 15th day of the fourth month following the close of the fiscal year; or if the return is filed on the basis of a calendar year, it shall be filed on or before April 15 of each year. Returns of corporations shall be filed on or before the 15th day of the third month following the close of the fiscal year; or if the return is filed on the basis of a calendar year, it shall be filed on or before March 15 of each year.
If the date for filing any report, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday or legal holiday, the filing shall be considered timely if performed on the next business day.
All returns shall be made to the commissioner.
Sources: Codes, 1942, § 9220-21; Laws, 1934, ch. 120; Laws, 1946, ch. 212, § 1; Laws, 1952, ch. 402, § 20; Laws, 1954, ch. 391; Laws, 1966, ch. 631, § 1; Laws, 1979, ch. 427, § 8, eff from and after January 1, 1980.