1129.12.25. If a qualified cooperative is required to pay tax for the calendar year 2009 under section 1129.12.24, it shall, on or before 31 March 2010,(a) file with the Minister, without notice or demand, a return under this Part for the year in the prescribed form containing prescribed information;
(b) estimate, in the return, the amount of its tax payable under this Part for the year; and
(c) pay to the Minister the amount of its tax payable under this Part for the year.