§ 11-1404 Returns.
AC § 11-1404
a. A joint return shall be filed by both the transferee and the transferor. Such return shall be filed at the time of payment of any tax imposed hereunder, and such filing shall be accomplished by delivering the return to the taxi and limousine commission for transmittal to the commissioner of finance. The commissioner of finance shall prescribe the form of the return and the information which it shall contain. The return shall be signed under oath by both the transferee and the transferor. Where either the transferee or the transferor has failed to sign the return, it shall be accepted as a return, but the party who has failed to sign the return or file a separate return shall be subject to the penalties applicable to a person who has failed to file a return, and the period of limitations for assessment of tax or of additional tax shall not apply to such party. b. Returns shall be preserved for three years and thereafter until the commissioner of finance permits them to be destroyed. c. The commissioner of finance may require amended returns to be filed within twenty days after notice and to contain the information specified in the notice. d. If a return required by this chapter is not filed, or if a return, when filed, is incorrect or insufficient on its face, the commissioner of finance shall take the necessary steps to enforce the filing of such a return or of a corrected return.
