Section 3402-401 - Taxpayers' returns; time and place of filing; paymentA. Every taxpayer, having a net income for the tax year of one thousand dollars ($1,000.00) or over, if single, or, if married, and not living with husband or wife, or of one thousand five hundred dollars ($1,500.00) or over, if married and living with husband or wife, or a gross income for the tax year of five thousand dollars or over, regardless of the amount of his net income, shall make, under oath or affirmation, a return as hereinafter provided, stating specifically the items of his gross income and the deductions and credits allowed by this act. For the purposes of this section, any taxpayer, other than a married person, shall be deemed to be a single person. If a husband and wife living together have an aggregate net income of one thousand five hundred dollars ($1,500.00) or over, or an aggregate gross income for such year of five thousand dollars ($5,000.00) or over, each shall make such a return, or the income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income. If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer. A taxpayer other than a resident shall not be entitled to the deductions authorized by section three hundred and seven unless he shall make, under oath or affirmation, a complete return of his gross income both within and without the State.B. Returns shall be in such form, and shall contain such information, as the department may from time to time prescribe, and shall be filed with the department, at its main office, or at any branch office which it may establish, on or before the fifteenth day of May in the year one thousand nine hundred thirty-six, and in each and every year thereafter for the preceding calendar year. The department is authorized to prepare and furnish such return forms, but the failure of any taxpayer to receive or procure a return form shall not excuse him from making a return.C. The department may, upon application made to it, in such form as it may prescribe, on or prior to the last day for filing any report, and upon proper cause shown, grant a reasonable extension of time for the filing of any return, within which time such return may be filed without penalty except as herein provided, and shall keep a record of every such extension and the reason therefor. Except in the case of taxpayers who are abroad, no such extension shall be granted for more than six months.D. Any agent duly authorized by the department is hereby authorized to administer the oath or affirmation to any person or officer making any return or report required by this act for the taking of which oath or affirmation no charge shall be made. Any such agent who shall make any charge for administering such oath or affirmation shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine not exceeding five hundred dollars ($500.00), or to undergo imprisonment not exceeding one (1) year, either, or both, in the discretion of the court.E. Each taxpayer shall, or in cases where an agent, guardian, committee, fiduciary or other person makes the return for the taxpayer, then such agent, guardian, fiduciary, committee or person shall, at the time of filing the return, pay to the department the amount of tax payable under this act as the same shall appear from a calculation made on the face of the return. If the time for filing the return shall have been extended by the department, the taxpayer shall pay, in addition, interest thereon at the rate of six per centum per annum from the time when the return was originally required to be filed to the time of payment.1935, July 12, P.L. 970, No. 314, art. IV, § 401.