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    <title>Returns – General (Section 26)</title>
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    <description>Every return must be furnished in the prescribed form and manner, contain required particulars, be signed and verified by the appropriate person, and be accompanied by all documents specified; if no form is prescribed a written return may be served on the Commissioner who may require re-submission in a specified form or manner; agents and trustees must furnish separate returns for principals or trusts where required, and a prior provision on mandatory electronic filing for notified dealers has been omitted while the Commissioner retains filing-direction powers.</description>
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