E. Tax Returns
A Tax return must be filed by the last day of the third month following the end of the basis year by all persons chargeable to tax. An employee that does not owe any further tax above the amount deducted from their pay is not obligated to file a return unless they are claiming a refund, owe tax above what was withheld, or have been specifically requested to file a return by the commissioner. The commissioner may specifically request any person to file a return. In general, a return under chargeable conditions should be filed without request or need of notice.
 Income and Business Tax Act (Chap. 55), 2000 Revision, § 31.