57-208. Gross receipts tax; payment; rules and regulations; blank forms.
57-208
57-208. Gross receipts tax; payment; rules and regulations; blankforms.From and after the effective date of this act there is hereby levied,and there shall be collected, a tax, for the act or privilege of selling,licensing, or otherwise disposing of performing rights in such compositionsin this state, in an amount equal to three percent of the gross receipts ofall such sales, licenses or other dispositions of performing rights in thisstate, payable to the state treasurer on or before the fifteenth day ofMarch, 1940, with respect to all such gross receipts for the portion of thecalendar year 1939 after the effective date of this act, and annuallythereafter, on or before the fifteenth of March of each succeeding year,with respect to the gross receipts of the preceding calendar year. Thestate treasurer shall adopt and publish rules and regulations not inconflict herewith, as well as a form of return and any other forms to carryout the provisions of this section.
History: L. 1939, ch. 306, § 8; June 24.