Tentative returns, §48-7-56

Time of filing, §48-7-56. Extensions, §48-7-56. Penalty for failure to file timely return, §48-7-57. Verification. Employers required to deduct and withhold taxes, §48-7-107. Withholding of wages of employees. Annual and final returns, §48-7-106. Employer’s liability for amount due on face of return, §48-7-108. Failure to file. Employer return or pay tax, §48-7-126. Willful failure, §48-7-127.