Section 40-17-186 When statements to be rendered and tax paid.
Section 40-17-186
When statements to be rendered and tax paid.
On or before the twentieth day of each calendar month, every person liable hereunder shall render to the Department of Revenue a true and correct statement of all sales and withdrawals of the products herein taxed and at the same time pay to the Department of Revenue an amount of money equal to the excise tax herein levied.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §645.)