Section 15Sec./Art. 15

Section 103 of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:

"Section 103. Filing of Return and Payment of Tax. -

(A) x x x

(B) Time and Place of Filing and Payment. - The return of the donor required in this Section shall be filed, either electronically or manually, within thirty (30) days after the date the gift is made, and the tax due thereon shall be paid, either electronically or manually, at the time of filing. Except in cases where the Commissioner otherwise permits, the return shall be filed and the tax paid, either electronically or manually, to any authorized agent bank, Revenue District Office through Revenue Collection Officer, or authorized tax software provider."