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  • SECTION 122
    Returns, payment of tax
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  • MISC CUBIT
    City Unincorporated Business Income Tax
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  • SECTION 124
    Signing of returns and other documents
    • This entry was published on 2014-09-22
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    SECTION 123

    Time and place for filing returns and paying tax

    General City Model 772/66 (GCM) CHAPTER 772, MISC CUBIT

    § 123. Time and place for filing returns and paying tax. A person
    required to make and file a return under this title shall, without
    assessment, notice or demand, pay any tax due thereon to the director of
    finance on or before the date fixed for filing such return (determined
    without regard to any extension of time for filing the return). The
    director of finance shall prescribe by regulation the place for filing
    any return, declaration, statement, or other document required pursuant
    to this title and for payment of any tax.