SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)
PART II
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RETURNS
REGULATION 7
7
WHEN RETURN DEEMED TO BE FURNISHED
A return shall not be deemed to have been duly furnished to the Commissioner unless and until the proper form, duly signed, in accordance with these Regulations, containing a full, true and complete statement of all matters and things required by the Act and these Regulations, the Commissioner, and the form itself, to be stated therein, has, at the place where under these Regulations the return is to be furnished, been received by an officer authorized by the Commissioner to receive returns.
A return shall not be deemed to have been duly furnished to the Commissioner unless and until the proper form, duly signed, in accordance with these Regulations, containing a full, true and complete statement of all matters and things required by the Act and these Regulations, the Commissioner, and the form itself, to be stated therein, has, at the place where under these Regulations the return is to be furnished, been received by an officer authorized by the Commissioner to receive returns.
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