Uniform Due Date for Eligible Taxes.

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Section 40-23-244

Uniform due date for eligible taxes.

Notwithstanding any other provisions of law, the due date for any taxes which are eligible to be filed through the ONE SPOT system set out in this article shall be the same due date as the corresponding state tax whether or not payment is made through the ONE SPOT system.

(Act 2015-52, §2.)


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