§ 68-388. Payment of tax to accompany return.  


Latest version.
  • Each taxpayer making a return shall at the time of the filing thereof pay to the director the amount of tax shown as due thereon. For any prior payments made or tax withheld at source, credit shall be taken on the return and the balance, if any, shall be due and payable at the time of the filing of the return. If an extension of time to file is granted, any tax deemed to be due and owing will be deemed to be due on the original due date.

(Code of Gen. Ords. 1967, § 32.150; Ord. No. 931336, 12-9-93)