§231-15.6  Returns of corporations orpartnerships.  The returns, statements, or answers required under chaptersof the law under title 14 administered by the department, in the case of acorporation, shall be made by any officer of the corporation, or in the case ofa partnership, by any one of the partners. [L 1989, c 14, §1(4); am L 1991, c263, §6; am L 1994, c 16, §1; am L 1995, c 66, §6]