Where declarations filed and how payments made; crediting or refunding overpayments

Checkout our iOS App for a better way to browser and research.

Every corporation required by this article to file a declaration of estimated income tax shall file the same with and make payment to the Department.

Code 1950, § 58-151.39; 1968, c. 14; 1971, Ex. Sess., c. 171; 1984, c. 675.


Download our app to see the most-to-date content.