The franchise tax is due and payable on the first day following the end of the taxable year of each financial institution, and is delinquent after the last day of the fourth month following the due date or forty-five days after the due date of the federal tax return, excluding extensions of time to file, whichever is the later. Every financial institution shall file a return as prescribed by the director on or before the delinquency date.
[C71, 73, 75, 77, 79, 81, § 422.62]
85 Acts, ch 230, § 9; 86 Acts, ch 1237, § 25
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