§ 122. Returns, payment of tax. (a) General.--On or before the
fifteenth day of the fourth month following the close of a taxable year,
an unincorporated business income tax return shall be made and filed,
and the balance of any tax shown on the face of such return, not
previously paid as installments of estimated tax, shall be paid, by or
for every unincorporated business having unincorporated business gross
income, determined for purposes of this subdivision without any
deduction for the cost of goods sold or services performed, of more than
ten thousand dollars, or having any amount of unincorporated business
taxable income.

(b) Decedents.--The return for any deceased individual shall be made
and filed by his executor, administrator, or other person charged with
his property. If a final return of a decedent is for a fractional part
of a year, the due date of such return shall be the fifteenth day of the
fourth month following the close of the twelve-month period which began
with the first day of such fractional part of the year.

(c) Individuals under a disability.--The return for an individual who
is unable to make a return by reason of minority or other disability
shall be made and filed by his guardian, committee, fiduciary or other
person charged with the care of his person or property (other than a
receiver in possession of only a part of his property), or by his duly
authorized agent.

(d) Estates and trusts.--The return for an estate or trust shall be
made and filed by the fiduciary.

(e) Joint fiduciaries.--If two or more fiduciaries are acting jointly,
the return may be made by any one of them.

(f) Returns for taxable years ending prior to December thirty-first
nineteen hundred sixty-six.--With respect to taxable years ending prior
to December thirty-first nineteen hundred sixty-six, the returns
required to be made and filed pursuant to this section shall be made and
filed on or before the fifteenth day of the fourth month following the
close of such taxable year or the sixtieth day following the date that
this title becomes effective, whichever is later.

(g) Taxpayers with credit relating to stock transfer tax.--Subdivision
(a) of this section shall apply to a taxpayer which has a right to a
credit pursuant to subdivision (c) of section one hundred one of this
chapter except that the tax, or balance thereof, payable to the director
of finance in full pursuant to subdivision (a) of this section, at the
time the return is required to be filed, shall be calculated and paid at
such time as if the credit provided for in subdivision (c) of section
one hundred one of this chapter were not allowed.