§ 15-124. Payment of tax.

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