Section 13Sec./Art. 13

Section 51 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows:

"Section 51. Individual Return. -

x x x

(C) When to File. -

(1) x x x

(2) Individuals subject to tax on capital gains:

(a) From the sale or exchange of shares of stock not traded through a local or foreign stock exchange as prescribed under Section 24(B)(3), a return shall be filed within thirty (30) days after each transaction and a final consolidated return on or before April 15 of each year covering all stock transactions of the preceding taxable year; and

(b) From the sale or disposition of real property under Section 24(B)(4), a return shall be filed within thirty (30) days following each sale or other disposition.

x x x."