[§251-6]  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 surcharge taxes
under this chapter during the preceding tax year shall file a return
summarizing the person's liability under this chapter for the year, in such
form as the director prescribes.  The person shall transmit with the return a
remittance covering the residue of the surcharge tax chargeable to the person,
if any, to the office of the appropriate state district tax assessor designated
in section 251-7.  The return shall be signed by the person, 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 person.  If for any reason it is not practicable for the
individual person 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 person 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, quarterly, or semiannual return. [L 1991, c 263, pt of §1]