§ 26-62-206 - Alternative fuels suppliers' and users' reports -- Computation and remittance of tax.
26-62-206. Alternative fuels suppliers' and users' reports -- Computation and remittance of tax.
(a) (1) Every alternative fuels supplier on or before the twenty-fifth day of each calendar month shall file with the Director of the Department of Finance and Administration on forms prescribed by the director a report accounting for the alternative fuels taxable under this chapter during the preceding month and shall remit all taxes as reflected by the report to the director at the time of filing such report.
(2) The alternative fuels supplier shall file supporting documents necessary to assure accurate reporting. The reports shall include the following:
(A) An itemized statement of the number of equivalent gallons of alternative fuels sold and delivered into the fuel supply tanks of motor vehicles during the next preceding calendar month by the alternative fuels supplier;
(B) An itemized statement of the number of gallons equivalent of alternative fuels delivered into the fuel supply tanks of motor vehicles owned, leased, or operated by the alternative fuels supplier during the next preceding calendar month by the alternative fuels supplier;
(C) An itemized statement of the number of gallons equivalent of alternative fuels sold through separate meter to a user for the fueling of motor vehicles during the next preceding calendar month by the supplier; and
(D) Such other documents as the director requires.
(b) Every interstate user and IFTA carrier user, on or before the twenty-fifth day of the month following the end of each calendar quarter, shall file with the director on forms prescribed by the director an itemized report showing the quantities of alternative fuels purchased and used in this state during the preceding calendar quarter, together with payments of the tax due thereon.