Payment of tax

§ 15-124. Payment of tax.\n A person required to make and file a return under this article shall,\nwithout assessment, notice or demand, pay any tax due thereon to the\nState Tax Commission on or before the date fixed for filing such return\n(determined without regard to any extension of time for filing the\nreturn). The State Tax Commission shall prescribe by regulation the\nplace for filing any return declaration, statement or other document\nrequired pursuant to this article and for payment of any tax.\n