Upon payment of the tax in full the department of revenue shall forthwith transmit a receipt to the person designated by the taxpayer signing the return showing payment of the tax. If the tax is not paid in full, a taxpayer whose tax liability is paid in full may request a receipt as to that taxpayer's share of the tax.
[S13, § 1481-a23; C24, 27, 31, 35, 39, § 7369; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 450.64]
83 Acts, ch 177, § 28, 38; 2003 Acts, ch 145, §286
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