§237D-7  Annual return.  On or beforethe twentieth day of the fourth month following the close of the taxable year,every person who has become liable for the payment of the taxes under thischapter during the preceding tax year shall file a return summarizing thatperson's liability under this chapter for the year, in such form as thedirector prescribes.  The operator or plan manager shall transmit with thereturn a remittance covering the residue of the tax chargeable to the operatoror plan manager, if any, to the office of the appropriate state district taxassessor designated in section 237D-8.  The return shall be signed by thetaxpayer, if made by an individual, or by the president, vice-president,secretary, or treasurer of a corporation, if made on behalf of a corporation. If made on behalf of a partnership, firm, society, unincorporated association,group, hui, joint adventure, joint stock company, corporation, trust estate,decedent's estate, trust, or other entity, any individual delegated by theentity shall sign the same on behalf of the taxpayer.  If for any reason it isnot practicable for the individual taxpayer to sign the return, it may be doneby any duly authorized agent.  The department, for good cause shown, may extendthe time for making the return on the application of any taxpayer and grantsuch reasonable additional time within which to make the return as thedepartment may deem advisable.

Section 232-2 applies to the annual return, butnot to a monthly return. [L 1986, c 340, pt of §1; am L 1988, c 241, §7; am L1998, c 156, §20]