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175.1101 TIME OF MAKING RETURN. <br />Each taxpayer, except as herein provided, shall, whether or not a tax is <br />due thereon, make and file a return on or before April 39 15th, of each year <br />thereafter. When the return is made for a fiscal year or other period different <br />from the calendar year, the return shall be filed within four months from the end <br />of such fiscal year or period. Any person who has no income need not file an <br />annual return. Any person who has exempt income shall file a return and declare <br />to the Administrator the nature of the exemption. Any person who has taxable <br />income shall file a tax return with the Tax Administrator. <br />(Ord. 84-41. Passed 12-17-84). <br />X:1Mayfie1dlMFV Legis\2005 Legis\175.1101.doc