Section 13-304 - Compelling filing of returns.
§ 13-304. Compelling filing of returns.
If a person fails to comply with a notice and demand for a return the tax collector:
(1) may compel the person to make the return; and
(2) if the person fails to make the return, may file an appropriate action in a court of competent jurisdiction.
[An. Code 1957, art. 81, §§ 132, 302; 1988, ch. 2, § 1; ch. 569, § 1.]