§287.611.  General requirement of return, statement, or list

Any person made liable for the tax imposed by this Part shall make a return or statement according to the forms and regulations prescribed by the secretary.  Every person required to make a return or statement shall include therein the information required by such forms or regulations.  

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.