186 CODIFICATION OF INTERNAL REVENUE LAWS wages, hours, or other conditions of the work offered are substan- tially less favorable to the individual than those prevailing for sim- ilar work in the locality; (C) if as a condition of being employed the individual would be required to join a company union or to resign from or refrain from joining any bona fide labor organiza- tion; (6) All the rights, privileges, or immunities conferred by such law or by acts done pursuant thereto shall exist subject to the power of the legislature to amend or repeal such law at any time. (b) NOTIFICATION.-The Board shall, upon approving such law, notify the Governor of the State of its approval. (c) CERTIICATION.- On December 31 of each taxable year the Board shall certify to the Secretary each State whose law it has previously approved, except that it shall not certify any State which, after rea- sonable notice and opportunity for hearing to the State agency, the Board finds has changed its law so that it no longer contains the provisions specified in subsection (a) or has with respect to such taxable year failed to comply substantially with any such provision. (d) NOTICE OF NON-CERTFICATION.- If, at any time during the tax- able year, the Board has reason to believe that a State whose law it has previously approved, may not be certified under subsection (c), it shall promptly so notify the Governor of such State. SEC. 1604. RETURNS. (a) REQUIRMENT.- NOt later than January 31, next following the close of the taxable year, each employer shall make a return of the tax under this subchapter for such taxable year. Each such return shall be made under oath, shall be filed with the collector for the dis- trict in which is located the principal place of business of the em- ployer, or, if he has no principal place of business in the United States, then with the collector at Baltimore, Maryland, and shall contain such information and be made in such manner as the Com- missioner, with the approval of the Secretary, may by regulations prescribe. (b) EXTENSION OF TIME FOR FILING. -The Commissioner may ex- tend the time for filing the return of the tax imposed by this sub- chapter, under such rules and regulations as he may prescribe with the approval of the Secretary, but no such extension shall be for more than sixty days. (c) PUBLIIT. --Returns filed under this subchapter shall be open to inspection in the same manner to the same extent, and subject to the same provisions of law, including penalties, as returns made under chapter 1, except that paragraph (2) of subsections (a), (b) and (f) of section 55 shall not apply. SEC. 1605. PAYMENT OF TAXES. (a) ADMINISTRATION. -The tax imposed by this subchapter shall be collected by the Bureau of Internal Revenue under the direction of the Secretary and shall be paid into the Treasury as internal-revenue collections. (b) ADDITION TO TAX IN CASE OF DELINQUENCY. -I f the tax is not paid when due, there shall be added as part of the tax interest at the rate of 6 per centum per annum from the date the tax became due until paid. (c) INSTALLMENT PAYMENTS.-T he taxpayer may elect to pay the tax m four equal installments instead of in a single payment, in which case the first installment shall be paid not later than the last day prescribed for the filing of returns, the second installment shall be paid on or before the last day of the third month, the third in- stallment on or before the last day of the sixth month, and the fourth installment on or before the last day of the ninth month, after such last day. If the tax or any installment thereof is not paid on or before the last day of the period fixed for its payment, the whole
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