[§251-6]  Annual return.  On orbefore the twentieth day of the fourth month following the close of the taxableyear, every person who has become liable for the payment of the surcharge taxesunder this chapter during the preceding tax year shall file a returnsummarizing the person's liability under this chapter for the year, in suchform as the director prescribes.  The person shall transmit with the return aremittance covering the residue of the surcharge tax chargeable to the person,if any, to the office of the appropriate state district tax assessor designatedin section 251-7.  The return shall be signed by the person, if made by anindividual, or by the president, vice-president, secretary, or treasurer of acorporation, if made on behalf of a corporation.  If made on behalf of apartnership, firm, society, unincorporated association, group, hui, jointadventure, joint stock company, corporation, trust estate, decedent's estate,trust, or other entity, any individual delegated by the entity shall sign thesame on behalf of the person.  If for any reason it is not practicable for theindividual person to sign the return, it may be done by any duly authorizedagent.  The department, for good cause shown, may extend the time for makingthe return on the application of any person and grant such reasonableadditional time within which to make the return as the department may deemadvisable.

Section 232-2 applies to the annual return, butnot to a monthly, quarterly, or semiannual return. [L 1991, c 263, pt of §1]