Section 27-7-43 - Returns for period less than twelve months

If any taxpayer, with the approval of the commissioner, changes his accounting period from a fiscal year to a calendar year, or from a calendar year to a fiscal year, a return shall be made for the intervening period, and the tax due upon that return shall be determined on an annual basis.Codes, 1942, § 9220-22; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 21, eff. 1/1/1952.