Return terminology change: 'quarterly return' replaced by 'statements', altering filing obligation wording under section 272A. Amendment changes the filing terminology by substituting the phrase "quarterly return" with "statements" in the provision governing prescribed filings, ... Summary
Return terminology change: 'quarterly return' replaced by 'statements', altering filing obligation wording under section 272A.
Amendment changes the filing terminology by substituting the phrase "quarterly return" with "statements" in the provision governing prescribed filings, affecting how compliance obligations are referenced and administered; the substitution takes effect from the 1st day of October, 2009.
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