Fireworks

Taxation of consumer fireworks. Fine or civil penalty in addition to tax due, §48-13-132. Income taxes. Current income tax payment. Returns. Annual and final returns. Late returns, §48-7-106. Statements of wages paid and taxes withheld. Late statements, §48-7-105. Disregard of rules and regulations in preparing return, §48-7-4. Evasion of income tax, §48-7-5. False or fraudulent returns, affidavits, claims, etc. Assisting, counseling, etc., in filing, §48-7-3. Mobile home ad valorem taxation.