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Mely. If the due date falls on a weekend or legal holiday, the return must be postmarked on the next business day. A timely return must be filed, even if no sales were made or no tax is due. If during a filing period you did not make any sales and did not purchase any items subject to tax on line 23(a) or 23(b), write (0) on lines 1 and 20 and sign the signature block. will be $100. This includes zero tax due returns that are filed late when a jeopardy or estimated assessment has been.

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