Returns, when filed.

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Effective - 15 May 1986

148.050. Returns, when filed. — Every taxpayer shall file a return with the director on or before the fifteenth day of April in each taxable year.

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(L. 1945 p. 1921 § 4, A. 1949 S.B. 1031, A.L. 1969 3d Ex. Sess. H.B. 25, A.L. 1982 H.B. 1351, et al., A.L. 1986 H.B. 1195)

Effective 5-15-86


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