1129.65. Every person who is liable to pay tax under this Part for a taxation year shall, on or before the person’s filing-due date for the year,(a) file with the Minister a return for the year under this Part in prescribed form and containing prescribed information, without notice or demand therefor;
(b) estimate in the return the amount of tax payable under this Part by the person for the year; and
(c) pay to the Minister the amount of tax payable under this Part by the person for the year.