1129.66.12. Every person who is required to pay tax under this Part for a taxation year shall(a) on or before the person’s filing-due date for the year, file with the Minister a return for the year under this Part in the prescribed form containing prescribed information; and
(b) on or before the person’s balance-due day for the year, pay to the Minister the amount of tax payable under this Part by the person for the year.