Part IV
Returns, Declarations, and Payment of Tax

Index of Sections

§ 44-30-51. Returns and liabilities.

§ 44-30-52. Time and place for filing returns and paying tax.

§ 44-30-53. Signing of returns and other documents.

§ 44-30-54. Change of resident status during year.

§ 44-30-55. Declarations of estimated tax.

§ 44-30-56. Payments of estimated tax.

§ 44-30-57. Extensions of time.

§ 44-30-58. Requirements concerning returns, notices, records, and statements.

§ 44-30-59. Report of change in federal taxable income.

§ 44-30-60. Change of election.