Authorizes the director of taxation to exempt a taxpayer whose annual general excise tax liability does not exceed $100 from monthly, quarterly, or semiannual general excise tax filing requirements; provided that the taxpayer files an annual return. Applies to taxable years beginning after 12/31/2021. (SD1)

Statutes affected:
SB594: 237-30
SB594 SD1: 237-30