Tax Rules: Final: 5703-3
5703-3-06 - Consolidated returns by
incorporated dealers in intangibles
Application by an incorporated dealer in intangibles for the
privilege of filing a consolidated tax return must be filed
with the Tax Commissioner on or before the second Monday in
March or within the filing time as extended of that year in
which such return is filed.
An incorporated dealer in intangibles having availed itself
of the privilege of filing a consolidated return, as herein
provided, shall include therein all of its subsidiary
incorporated dealers in intangibles in which it owns or
controls at least fifty-one percent of the common stock.
Effective: 8-9-54 as TX-41-04
Promulgated under: 5703.14