10-39-45.4. Annual filing--Payment, refund, or application to next estimate.
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/sd/title-10/chapter-10-39/10-39-45-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
On or before the first day of June, each person subject to the tax imposed by this chapter shall file and pay the balance of any tax due from the previous calendar year. If the estimated tax payments made for the previous calendar year exceed the amount due, the excess shall be refunded or applied to the next quarterly estimate.