CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
Part 5. Administration and Collection
Returns To Which Sections Apply
15-31-554. Returns to which sections apply. The provisions of 15-31-551 through 15-31-553 shall apply to all returns on file and all returns to be filed hereafter.
History: En. Sec. 4, Ch. 187, L. 1965; R.C.M. 1947, 84-735.