43-307

43-307. Corporation returns

A. Every corporation subject to the tax imposed by this title shall make a return
to the department. Every corporation return required by this title to be filed with the
department shall be signed by one or more of the following officers:

1. The president.

2. The treasurer.

3. Any other principal officer of the taxpayer.

B. If receivers, trustees in bankruptcy or assignees are operating the property or
business of a corporation, such receivers, trustees or assignees shall make returns for
such corporation in the same manner and form as such a corporation is required to make a
return. Any tax due on the basis of returns made by receivers, trustees or assignees
shall be collected in the same manner as if collected from the corporation of whose
business or property they have custody and control.

C. This section applies regardless of whether a corporation is required to file a
return under the internal revenue code or whether the corporation has any federal taxable
income for the taxable year.