§236D-6  Date payment due; date deemedreceived.  (a)  The taxes imposed by this chapter shall be paid to thedepartment on or before the date the return for the taxes is required to befiled under section 236D-5.

(b)  For the purposes of this chapter, thetimely filing of any tax return, claim, statement, report, or other documentrequired or authorized to be filed with, or the timeliness of any payment madeto, the department and any notice required or authorized to be given by thedepartment shall be governed by chapter 231. [L 1983, c 217, pt of §1; am L1994, c 142, §5]