When must the tax collector file the annual report of receipts?

The correct answer, which states that the tax collector must file the annual report of receipts within 60 days, aligns with the requirements set by state regulations. This timeframe ensures timely reporting and accountability of tax collections for the municipality. Filing within 60 days allows sufficient time for the tax collector to compile and verify the information from the fiscal year, enabling transparency in public records and aiding in municipal financial planning.

This deadline is significant as it promotes efficiency in the financial reporting process, which is crucial for maintaining public trust and ensuring that funds are accounted for properly. Filing later than this timeframe could lead to issues with fiscal accountability and could affect budgeting processes and financial audits within the local government.

In contrast, the other options present longer deadlines that would not align with the statutory requirements, indicating a lack of timely oversight and potentially weakening the administrative processes involved in managing public funds effectively.