7-1-15. Secretary may set tax reporting and payment intervals.
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/nm/chapter-7-taxation/article-1-administration/7-1-15A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
History: 1953 Comp., § 72-13-30.1, enacted by Laws 1969, ch. 31, § 1; 1979, ch. 144, § 14; 1983, ch. 211, § 25; 1988, ch. 73, § 7; 1991, ch. 138, § 1; 1998, ch. 105, § 2; 2025, ch. 130, § 27.