Once again, the Utah Tax Commission and Internal Revenue Service officials will be on hand at the Tax Commission headquarters in Salt Lake City to help last-minute income tax filers.

You can drop off your state and federal returns in person at the commission headquarters, 210 N. 1950 West, 8 a.m. to 5 p.m. Tuesday.Tax Commission spokeswoman Janice Perry Gully says you don't even have to get out of your car, a "friendly" commission employee dressed in an Hawaiian shirt will take it from you in a drive-by line.

Or you can go in to the commission building to seek help from an IRS or Tax Commission employee, who can answer questions about filling out the forms. Those officials are in the commission building lobby.

Those who can't get to the commission building can call for assistance. In Salt Lake, the number is 297-2200, or the toll-free number is 1-800-662-4335.

If you have access to the Internet, Gully says the Tax Commission's website has extensive information and even forms that can be downloaded and printed out. The address of that site is: (http://www.tax.ex.state.ut.us/

taxcess/main.htm).

Your 1997 income tax returns must be mailed by midnight, April 15. If you owe money but don't have it, you still have to file by the midnight deadline even if you don't send a check, Tax Commission officials say. Within 30 days you will get a bill, which will include a 10 percent penalty or $20 fine for not paying on time. Filers can call the Tax Commission and set up a payment schedule.