Periodical payment of tax and furnishing of returns: registered dealers must file prescribed returns each tax period to the Commissioner. Section 26 requires every registered dealer liable to tax to furnish to the Commissioner returns for each tax period and by such dates and in such prescribed form and manner, establishing the statutory duty of periodic tax payment and reporting; earlier provisions on additional electronic returns and optional alternative filing schemes were later omitted by amendment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Periodical payment of tax and furnishing of returns: registered dealers must file prescribed returns each tax period to the Commissioner.
Section 26 requires every registered dealer liable to tax to furnish to the Commissioner returns for each tax period and by such dates and in such prescribed form and manner, establishing the statutory duty of periodic tax payment and reporting; earlier provisions on additional electronic returns and optional alternative filing schemes were later omitted by amendment.
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