43-321. Information required in returns Each return required to be filed under this title shall contain the following: 1. It shall contain or be verified by a declaration that it is made under penalties of perjury. The declaration shall be written or in a form prescribed by the department pursuant to section 42-1105, subsection B […]
43-322. Signature presumed to be taxpayer’s The fact that an individual’s name is signed to a return, statement or other document filed, or that the return, statement or document is signed, subscribed or verified in a manner prescribed by the department pursuant to section 42-1105, subsection B, shall be a presumption of fact that the […]
43-323. Place and form of filing returns A. All returns required by this title shall be in such a form as the department may from time to time prescribe and shall be filed with the department. B. The department shall prescribe a short form return for individual taxpayers who: 1. Are eligible and elect to […]
43-324. Rounding to the nearest dollar The department may round fractional dollars to the nearest whole dollar and may require the taxpayer to do so in preparing any return under this title.
43-325. Time for filing returns Unless otherwise indicated: 1. Returns made on the basis of the calendar year shall be filed on or before the fifteenth day of April following the close of the calendar year. 2. Returns made on the basis of a fiscal year shall be filed on or before the fifteenth day […]
43-327. Recomputation of tax or amended return due after federal adjustment; definition A. If the amount of taxable income for any year of any taxpayer as reported to the United States treasury department is changed or corrected by the commissioner of internal revenue or other officer of the United States or other competent authority, or […]
43-328. Returns filed by persons outside the United States If it is determined by the department, under regulations prescribed by it, that by reason of an individual being outside the United States, it is impossible or impractical to perform any one or more of the acts specified in this title, then in determining under this […]
