Section 211. Seasonal Tax Returns.--Notwithstanding any other provisions in this act, the department may, by regulation, waive the requirement for the filing of quarterly returns in the case of any operator whose hotel is operated only during certain seasons of the year, and may provide for the filing of returns by such persons at times other than those provided by section 221.
Seasonal Tax Returns
Act 2 of 1971, § 211, under TAX REFORM CODE OF 1971.
Act 2 of 1971, § 211