Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 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.