Full text
an individual, the day that is 30 days after the day on which the individual’s return of income for the year was filed under section 150;
an individual, the day that is 30 days after the day on which the individual’s return of income for the year was filed under section 150;
an individual, the day that is 30 days after the day on which the individual’s return of income for the year was filed under section 150;