§102. Corporation returns
Every corporation subject to taxation under this Chapter shall make a return, stating, specifically, the items of its gross income and the deductions and credits allowed under this Chapter. The return shall contain or be verified by a written declaration by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other officer duly authorized so to act, that it is made under the penalties imposed for filing false reports. The return shall state specifically the items of the corporation's gross income and the deductions and credits allowed under this Chapter, and the return is to be prepared in accordance with regulations as prescribed by the collector. In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control.
Amended by Acts 1950, No. 445, §1; Acts 1977, No. 329, §1.
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