Other Times for Returns and Payment

Section 302. Other Times for Returns and Payment.--The department may, upon written request, authorize a taxpayer whose books and records are not kept on a calendar month basis to file returns at other times than those specified in the preceding section and in lieu of such returns. Except as to the time of filing and the period covered, all the provisions as to monthly returns made by section three hundred one shall be applicable to returns made under this section and a remittance for the tax shall accompany any return made under this section.