§ 158.4. Report and payment of tax; extensions.
(a) A mutual thrift institution closing its fiscal year upon December 31 shall annually, on or before April 15 of each year, make a report to the Department, setting forth the entire amount of net earnings or income or net operating loss received or accrued by the mutual thrift institution from sources during the preceding year.
(b) A mutual thrift institution closing its fiscal year books upon some other date shall make an annual report of net earnings or income or net operating loss received or accrued during its fiscal year on or before 105 days after the close of its fiscal year.
(c) A mutual thrift institution is required to make payment of Tentative Tax under Article XXX of the TRC (72 P. S. § § 10001—10004). The remaining portion of tax due shall be paid at the time the tax report is required to be made.
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