Subchapter V. Returns. § 47–1805.01. Returns — Forms. § 47–1805.02. Returns — Persons required to file. § 47–1805.02a. Combined reporting required. § 47–1805.03. Returns — Filing. § 47–1805.04. Returns — Divulgence of information. § 47–1805.05. Returns — Certification by Qualified High Technology Company.