§231-15.6  Returns of corporations or
partnerships.  The returns, statements, or answers required under chapters
of the law under title 14 administered by the department, in the case of a
corporation, shall be made by any officer of the corporation, or in the case of
a partnership, by any one of the partners. [L 1989, c 14, §1(4); am L 1991, c
263, §6; am L 1994, c 16, §1; am L 1995, c 66, §6]