Payment of tax
Sec. 4. When a taxpayer is required to file a tax return under this
chapter, the taxpayer shall, without assessment or notice and demand
from the department, pay the tax to the department at the time fixed
for filing the return without regard to an extension of time for filing
the return. In making an annual return and paying the tax due for a
taxable year, a taxpayer is entitled to take a credit for any tax
previously paid by it for the taxable year under this chapter.
As added by P.L.347-1989(ss), SEC.1.
Last modified: May 28, 2006