GroundRules
7-1-15: Secretary may set tax reporting and payment intervals.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 1 Administration
The secretary may, pursuant to rule, allow taxpayers with an anticipated tax liability of less than five hundred dollars ($500) a month to report and pay taxes at intervals which the secretary may specify. However, unless specifically permitted by law, an interval shall not exceed one year.
Collected 2026-09-03T15:02:19Z. Source file · JSON