(a) Every taxpayer shall file a return with the tax administrator: (1) In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and (2) In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year. (b) For tax years beginning after December 31, 2015, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer on or before the date a federal return is due to be filed, without regard to extension.
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