Note: This version of section effective until 1-1-2019. See also following version of this section, effective 1-1-2019.

1. (1) The 15th day of the fourth month following the close of the taxable year.

2. (2) For a corporation whose federal tax return is due on or after the date set forth in subdivision (1), as determined without regard to any extensions, weekends, or holidays, the 15th day of the month following the due date of the federal tax return.

   Formerly: Acts 1963(ss), c.32, s.403. As amended by Acts 1980, P.L.61, SEC.4; P.L.172-2011, SEC.58.

Sec. 3. Returns required to be made pursuant to section 1 of this chapter shall be filed with the department on or before the later of the following: