15-53-102. Statement required of telephone companies. (1) A person who is liable to tax under this chapter shall, within 60 days after the end of each quarter:
     (a) file with the department of revenue a statement, in a form that the department may require and prescribe, showing the taxable revenue of the person during the preceding quarter and containing other information that the department may require; and
     (b) pay the tax owed for the preceding quarter.
     (2) The department may grant a reasonable extension of time for filing the statement upon good cause shown.

     History: En. Sec. 2, Ch. 94, L. 1937; amd. Sec. 2, Ch. 213, L. 1957; amd. Sec. 2, Ch. 7, Ex. L. 1969; amd. Sec. 2, Ch. 326, L. 1971; amd. Sec. 138, Ch. 516, L. 1973; R.C.M. 1947, 84-2602; amd. Sec. 1, Ch. 294, L. 1979; amd. Sec. 2, Ch. 742, L. 1991.