Section 11-1917. Time and place for filing returns and paying tax  


Latest version.
  • A person
      required to make and file a return under  this  chapter  shall,  without
      assessment,   notice   or  demand,  pay  any  tax  due  thereon  to  the
      commissioner on  or  before  the  date  fixed  for  filing  such  return
      (determined  without  regard  to  any  extension  of time for filing the
      return). The commissioner shall prescribe by regulation  the  place  for
      filing  any  return,  statement,  or other document required pursuant to
      this chapter and for payment of any tax.