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This entry was published on 2014-09-22
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SECTION 1554
Returns and payment
Tax (TAX) CHAPTER 60, ARTICLE 33-A
§ 1554. Returns and payment. (a) Every person shall file a return with
the commissioner of taxation and finance, in a form prescribed by the
commissioner of taxation and finance, within sixty days of the end of
the calendar quarter during which a taxable insurance contract took
effect or was renewed. Such return shall set forth such information as
the commissioner of taxation and finance may prescribe. The commissioner
of taxation and finance may grant a reasonable extension of time for
filing such returns.

(b) Every return filed by a corporation, partnership, limited
liability company or association shall have annexed thereto a
certification made by any person duly authorized so to act on behalf of
such corporation, partnership, limited liability company or association
that the statements contained therein are true. The fact that an
individual's name is signed on a certification of the return shall be
prima facie evidence that such individual is authorized to sign and
certify the return on behalf of the corporation, partnership, limited
liability company or association. Blank forms of returns shall be
furnished by the commissioner of taxation and finance, on application,
but failure to secure such a form shall not release any person from the
obligation of making any return required by this article.

(c) An action may be brought at any time by the attorney general at
the instance of the commissioner of taxation and finance, in the name of
the state, to compel the filing of returns due under this article.

(d) The tax shall be payable to the commissioner of taxation and
finance in full at the time that the return is required to be filed. The
commissioner of taxation and finance may grant a reasonable extension of
time for payment of tax under such terms and conditions as he deems just
and proper.