(1) An annual report shall be filed with the commissioner on or before the first day of the fourth month following the close of the investment company's fiscal year.
(2) The close of the investment company's fiscal year for purposes of this part shall coincide with the close of the investment company's fiscal year for federal income tax purposes.
(3) The annual return shall be sworn and shall be made on forms prepared and furnished by the commissioner showing the total or aggregate gross income or profits as defined in § 56-4-305, and showing appropriate figures necessary to determine what portion of gross profits or income shall be allocated to the state.