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    <title>Periodical payment of tax and furnishing of returns.Rule 26 to 28</title>
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    <description>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.</description>
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