A retailer doing business in two or more places or locations, taxable under this part 1, may file each return covering all such business activities engaged within this state.
Source: L. 35: p. 1008, § 5. CSA: C. 144, § 11. L. 37: p. 1084, § 1. CRS 53: § 138-610. C.R.S. 1963: § 138-5-10.