§ 123 — Time and place for filing returns and paying tax

§ 123. Time and place for filing returns and paying tax. A person\nrequired to make and file a return under this title shall, without\nassessment, notice or demand, pay any tax due thereon to the director of\nfinance on or before the date fixed for filing such return (determined\nwithout regard to any extension of time for filing the return). The\ndirector of finance shall prescribe by regulation the place for filing\nany return, declaration, statement, or other document required pursuant\nto this title and for payment of any tax.\n