§ 123. Time and place for filing returns and paying tax. A person
required to make and file a return under this title shall, without
assessment, notice or demand, pay any tax due thereon to the director of
finance on or before the date fixed for filing such return (determined
without regard to any extension of time for filing the return). The
director of finance shall prescribe by regulation the place for filing
any return, declaration, statement, or other document required pursuant
to this title and for payment of any tax.