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7.02.545 Tax Returns.

Except as provided in Section 7.02.540, each tax return must be accompanied by a tax payment at the rate established in Section 7.02.500, provided that each such tax return must be accompanied by a minimum tax of $100 plus any amount due as a result of the temporary surcharge established in Section 7.02.500 B. and D.  The minimum payment may have previously been paid by quarterly payments, an extension payment, or credit available from a prior tax year.