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.