Filing date
Sec. 3. Returns required to be made pursuant to section 1 of this
chapter shall be filed with the department on or before the 15th day
of the fourth month following the close of the taxable year.
(Formerly: Acts 1963(ss), c.32, s.403.) As amended by Acts 1980,
P.L.61, SEC.4.
Last modified: May 28, 2006