136.405. Annual return defined--the filing of amended return after certain date not to be included.
Annual return defined--the filing of amended return after certaindate not to be included.
136.405. The phrase "annual returns filed following the close of suchfiscal year", as used in article X, section 18, shall mean the last timelyincome tax returns which are filed and paid by the following Junethirtieth. Amended returns filed after June thirtieth shall not beincluded in calculating the pro rata distribution amounts pursuant toarticle X, section 18, paragraph (b). Returns filed for any part of a yearshall be included.
(L. 1996 S.B. 500)