15-31-554. Returns to which sections apply.
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/mt/title-15/chapter-31/part-5/15-31-554·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-31-554 . Returns to which sections apply. The provisions of 15-31-551 through 15-31-553 shall apply to all returns on file and all returns to be filed hereafter.