Section 303. Consolidation of Use Tax Returns.--Any sellers liable for the collection or payment of the taxes imposed by the Use and Storage Tax Act may elect, under regulations promulgated by the department, to report and pay the taxes due under said act at the same time as they file returns and pay the taxes due under this act.
Consolidation of Use Tax Returns
Act 86 of 1953, § 303, under CONSUMERS SALES TAX ACT.
Act 86 of 1953, § 303