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This entry was published on 2014-09-22
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PART 4
Returns and Payment of Tax
Tax (TAX) CHAPTER 60, ARTICLE 22
PART IV-RETURNS AND PAYMENT OF TAX
Section 651. Returns and liabilities.

652. Time and place for filing returns and paying tax.

653. Signing of returns and other documents.

654. Relief from joint and several liability on joint return.

657. Extensions of time.

658. Requirements concerning returns, notices, records and

statements.

659. Report of federal changes, corrections or disallowances.

660. Election by shareholders of S corporations.

661. Change of election.

662. Computation of tax where taxpayer restores substantial

amount held under claim of right.

663. Estimated tax on sale or transfer of real property by

nonresident.