Persons required to file, §48-7-50

Time and place, §48-7-56. Frivolous return, §48-7-57.1. Impeding administration of tax laws, §48-7-57.1. Intentional disregard of rules and regulations in preparing, §48-7-4. Jeopardy returns. Employers required to withhold taxes, §48-7-103. Monthly returns. Employers required to withhold taxes, §48-7-103. 433 INDEX INCOME TAXES —Cont’d Returns —Cont’d Nonresidents. Based upon books of account, §48-7-34. Partnerships, §48-7-53.