59-8-105 - Time for filing of return -- Other applicable provisions.
59-8-105. Time for filing of return -- Other applicable provisions.
(1) Each taxpayer upon whom a gross receipts tax is imposed under this chapter shall filea return with and pay the tax reflected in the return to the commission semiannually on or beforethe last day of July and January.
(2) All other provisions applicable to the gross receipts tax imposed under this chaptershall be the appropriate provisions provided for in Title 59, Chapter 7, applied as if the taxpayerunder this chapter is a bank or other corporation subject to Title 59, Chapter 7.
Amended by Chapter 278, 1995 General Session