316 NAC 24-054. SINGLE RETURN FILING REQUIREMENT

REG-24-054 SINGLE RETURN FILING REQUIREMENT 054.01 Each corporate taxpayer shall only file one state income tax return for each taxable year. 054.02 This requirement exists whether or not the taxpayer files a consolidated federal tax return or is considered a controlled group of corporations under the Internal Revenue Code. (Section 77-2734.02(3), R.S.Supp., 1984. July 7, 1985.)