Article 37 - TAX RETURNS
- Section 12-6-4910 - Persons, corporations, and other entities required to make tax returns
- Section 12-6-4920 - Interstate motor carrier required to file return
- Section 12-6-4930 - Tax return of estate or trust; by whom to be made
- Section 12-6-4940 - Trust institutions maintaining common trust fund must make tax return; contents
- Section 12-6-4950 - Information returns
- Section 12-6-4960 - Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form
- Section 12-6-4970 - Time to file returns
- Section 12-6-4980 - Extension of time for filing return
- Section 12-6-4990 - Payment of tax due upon filing return; effect of extension; requirement of making estimated tax payment
- Section 12-6-5000 - Filing of separate or joint federal returns by husband and wife; same status required on state return; nonresidents; where no federal return filed
- Section 12-6-5010 - Release of claim to personal exemption by custodial parent
- Section 12-6-5020 - Authorized filing of consolidated corporate income tax return; terms and conditions
- Section 12-6-5030 - Composite returns for partnership or "S" corporation
- Section 12-6-5050 - Tax preparer's taxpayer identification number
- Section 12-6-5060 - Voluntary contribution to certain funds may be designated on return; reporting of contributions annually by department
- Section 12-6-5095 - Rounding to nearest whole dollar on tax returns