Tax Codes and Filing Periods

Tax Type Alpha Code Numeric Code Filing Period
Aircraft Consumer Use AC 48 As Required - Due upon the sale of an aircraft, or as required on a licensed aircraft.
Aircraft Sales AS  47 Monthly - On or before the 20th of the month for the preceding month.
Bank Franchise BK 65 Annually - Due date of the return is 3/1, filed in the Locality. Locality files with TAX by 3/20. Due date of payment is 6/1.
Communications CT 75 Monthly - On or before the 20th of the month for the preceding month.
Consumer Use CU 14 Individual:  Annually, on or before May 1

Business: Monthly - On or before the 20th of the month for the preceding month. Individual: Annually - On or before 5/1.
Corn CO 46 Quarterly - On or before 4/30, 7/31, 10/31, and 1/31.
Corporation Income CP 35 Annually - On or before 15th day of 4th month following close of corporate tax year.
Cotton CX 52 Quarterly - On the last day of the month following the end of the quarter.
Digital Media DM 10 See Retail Sales & Use for due dates.
Egg EG 43 Monthly - On or before the 20th of the month for the preceding month.
Estate ET 34 One time filing.  Due 9 months after date of death
Fiduciary IN 32  
Forest Products FP 41 Quarterly - 30 days after 3/31, 6/30, 9/30, and 12/31. Annually - 30 days after 12/31.
Insurance Premiums License Tax PLT 39 Annually - On or before 3/1.
Litter  LT 67 Annually - On or before 5/1.
Miscellaneous Consumers Use   03  
Miscellaneous Sales and Use   02  
Motor Vehicle Fuel Sales MF  49 Monthly - On or before the 20th of the month for the preceding month.
Quarterly - On or before 4/20, 7/20, 10/20 and 1/20.
Motor Vehicle Rental MVR 17 Monthly - On or before the 20th of the month for the preceding month.
Nonprofit Exempt Sales NS 24  
Other Tobacco Products OTP 74 Monthly - On or before the 20th of the month for the preceding month.
Out-of-State Dealer's Use Tax Return CR 12 Monthly - On or before the 20th of the month for the preceding month.
Pass-Through Entities PTE 38 As Required - Form 502 must be filed by the 15th day of the fourth month following the close of the entity's taxable year.
Peanut PN 40 Semiannually - On or before 7/10 and 2/15.
Public Facilities Sales PF 22 Monthly - On or before the 20th of the month for the preceding month.
Quarterly - 20th of month following 3/31, 6/30, 9/30 and 12/31.
Temporary - 20th of month following month in which event ended.
Retail Sales and Use ST 10 Monthly - On or before the 20th of the month for the preceding month.
Quarterly - 20th of month following 3/31, 6/30, 9/30 and 12/31.
Temporary - 20th of month following month in which event ended.
Sheep SH 51 Quarterly - On the last day of the month following the end of the quarter.
Soft Drink SD  64 Annually - On or before 5/1, if taxpayer files by calendar year. Otherwise, 15th day of 4th month following end of taxpayer's tax year.
Soybean SB 44 Quarterly - On or before 4/30, 7/31, 10/31 and 1/31.
Small Grains SG 50 Quarterly - On or before 4/15, 7/15, 10/15 and 1/15.
Tire Recycling Fee TR 66 Quarterly - On or before 4/20, 7/20, 10/20 and 1/20.
Use UT 12 Monthly - On or before the 20th of the month for the preceding month.
Quarterly - 20th of month following 3/31, 6/30, 9/30 and 12/31.
Vending Machine VM 16 Monthly - On or before the 20th of the month for the preceding month.
Quarterly - 20th of month following 3/31, 6/30, 9/30 and 12/31.
Watercraft Sales WC 71 Monthly - On or before the 20th of the month for the preceding month.
Watercraft Use WC 72 Monthly - On or before the 20th of the month for the preceding month.
Withholding WH 30 VA-5:
Monthly - on or before the 25th of the month for the preceding month.
Quarterly - Last days of April, July, October and January.
VA-6 Annual Reconciliation: Annually - January 31 for previous year.
VA-15:  8th Monthly - Within 3 working days after any federal payroll period in which $500 or more is withheld.
VA-16: Quarterly - On or before 4/30, 7/31, 10/31 and 1/31.
NOTE: If the due date falls on a Saturday, Sunday or State Holiday, the return is due on the next business day. Management will inform you in the event a grace period should be allowed.