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 basis to file returns at other times than those specified in this act and in lieu of such returns. In no event shall the taxpayer be permitted to make less than one return during a three-month period. Except as to the time of filing and the period covered, all the provisions as to returns required by sections three hundred one and three hundred four shall be applicable to returns made under this section and a remittance for the tax shall accompany any return made under this section.