the time prescribed by law, and for the purpose of ascertaining
the amount of the same, it shall be the duty of the treasurer or
other proper officer of the said company, copartnership, limited
partnership, association, joint-stock association or
corporation, or person or persons, to transmit to the Department
of Revenue on or before March 15 of each year an annual report,
and under oath or affirmation, of the amount of gross receipts
of the said companies, copartnerships, corporations,
associations, joint-stock associations, limited partnerships,
person or persons, derived from all sources, and of gross
receipts from business done wholly within this State. [and in
the case of electric energy producers that transmit energy to
other states referred to in clause (2) of subsection (b), a
compilation of the relevant information regarding operating and
maintenance expenses and depreciation, during the period of
twelve months immediately preceding January 1 of each year.]
* * *
(e) Time to File Reports.--The time for filing annual
reports may be extended, estimated assessments may be made by
the Department of Revenue if reports are not filed, and the
penalties for failing to file reports and pay the taxes imposed
under subsection (a) [and (b)] shall be as prescribed by the
laws defining the powers and duties of the Department of
Revenue. In any case where the works of any corporation,
company, copartnership, association, joint-stock association,
limited partnership, person or persons are operated by another
corporation, company, copartnership, association, joint-stock
association, limited partnership, person or persons, the taxes
imposed under [subsections (a) and (b)] subsection (a) shall be
apportioned between the corporations, companies, copartnerships,
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