- (a) A business enterprise as defined in Rev 2401.02 shall complete and file Form BET and Form BT-SUMMARY and indicate the beginning and end dates for the taxable period.
- (b) Members of a combined group conducting a unitary business shall complete and file Form BET, on or before the 15th day of the fourth month following the expiration of the taxable period.
Source. INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07 New. #9065, eff 1-10-08 (from Rev 2407.02); ss by #11032, eff 1-29-16; ss by #13126-B, eff 10-24-20