Business Personal Property Tax Returns are due four months after the business’s accounting closing period. The accounting closing period refers to the business’s year end, when the accounting books are closed for Income Tax purposes (Section
§12-39-70).
Filing Schedule
January 31
| May 31
|
February 28 | June 30
|
March 31 | July 31
|
April 30 | August 31
|
May 31
| September 30
|
June 30 | October 31
|
July 31 | November 30
|
August 31
| December 31
|
September 30 | January 31
|
October 31 | February 28
|
November 30 | March 31
|
December 31 | April 30
|
Example: A taxpayer that has an accounting closing period ending December 31 is required to file by April 30.