§237D-7  Annual return.  On or before
the 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 this
chapter during the preceding tax year shall file a return summarizing that
person's liability under this chapter for the year, in such form as the
director prescribes.  The operator or plan manager shall transmit with the
return a remittance covering the residue of the tax chargeable to the operator
or plan manager, if any, to the office of the appropriate state district tax
assessor designated in section 237D-8.  The return shall be signed by the
taxpayer, 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 the
entity shall sign the same on behalf of the taxpayer.  If for any reason it is
not practicable for the individual taxpayer to sign the return, it may be done
by any duly authorized agent.  The department, for good cause shown, may extend
the time for making the return on the application of any taxpayer and grant
such reasonable additional time within which to make the return as the
department may deem advisable.



Section 232-2 applies to the annual return, but
not to a monthly return. [L 1986, c 340, pt of §1; am L 1988, c 241, §7; am L
1998, c 156, §20]