Tax Returns | Midpage12-6-4910Persons, corporations, and other entities required to make tax returns12-6-4920Interstate motor carrier required to file return12-6-4930Tax return of estate or trust; by whom to be made12-6-4940Trust institutions maintaining common trust fund must make tax return; contents12-6-4950Information returns12-6-4960Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form12-6-4970Time to file returns12-6-4980Extension of time for filing return12-6-4990Payment of tax due upon filing return; effect of extension; requirement of making estimated tax payment12-6-5000Filing of separate or joint federal returns by husband and wife; same status required on state return; nonresidents; where no federal return filed12-6-5010Release of claim to personal exemption by custodial parent12-6-5020Authorized filing of consolidated corporate income tax return; terms and conditions12-6-5030Composite returns for partnership or "S" corporation12-6-5050Tax preparer's taxpayer identification number12-6-5060Voluntary contribution to certain funds may be designated on return; reporting of contributions annually by department12-6-5065Repealed by 2005 Act No. 161, Section 21.B, eff June 9, 200512-6-5070Repealed by 2005 Act No. 161, Section 21.B, eff June 9, 200512-6-5080Repealed by 2005 Act No. 161, Section 21.B, eff June 9, 200512-6-5085Repealed by 2005 Act No. 161, Section 21.B, eff June 9, 200512-6-5090Repealed by 2005 Act No. 161, Section 21.B, eff June 9, 200512-6-5095Rounding to nearest whole dollar on tax returns