Section 25

Section 25 Sales Tax Modernization 1

Said section 16 of said chapter 62C, as so appearing, is hereby amended by striking out the word "twenty", in lines 74 and 82, and inserting in place thereof, each time it appears, the following figure:- 30.

Summary

This section allows the Department of Revenue to require that vendors file returns for the sales and use tax, the local option meals excise, and the room occupancy tax within 30 days after the relevant filing period.