Tax payable monthly -- Returns -- Other than monthly returns -- Procedure
(1) The taxes imposed hereunder shall be due and payable in monthly installments
and remittance therefor shall be made on or before the twentieth day of
the month next succeeding the end of the monthly period in which tax accrued.
The taxpayer, on or before said twentieth day of said month, shall make
out a return, upon such forms and setting forth such information as the
tax commission may require, showing the amount of the tax for which he
is liable for the preceding monthly period, and shall sign and transmit
the same to the commission, together with a remittance for such amount
in the form required.
(2) The state tax commission may by rule provide returns for periods of time
other than monthly periods. Returns for such reporting periods, together
with payment of the required taxes, shall be due on or before the twentieth
day of the month following the end of the period to which the return relates.