§ 24-63. Filing of return; payment.

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Each depository financial institution subject to the tax levied by this article shall file a return of its gross receipts with the business license section of the finance department not later than March 1 of the year following the year in which such gross receipts are measured. The return shall be in the manner and in the form prescribed by the commissioner of the state department of revenue based on the allocation method set forth in O.C.G.A. § 48-6-93. The tax imposed by this article shall be paid at the time of filing the return.

(Code 1976, § 3-5003)

                    
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