71.68 Definitions.

71.68

SUBCHAPTER XI
INFORMATION RETURNS
71.68 Definitions. In this subchapter:

71.68(1)

(1) "Department" means the department of revenue.

71.68(2)

(2) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

71.68 - ANNOT.

History: 1997 a. 27.