67-4-2703 - Payment of tax. [Effective July 1, 2011.]
67-4-2703. Payment of tax. [Effective July 1, 2011.]
(a) The taxes levied under this part shall be due and payable monthly, on the first day of each month, and for the purposes of ascertaining the amount of tax payable under this part, it shall be the duty of all dealers on or before the twentieth day of each month to transmit to the commissioner returns showing the gross charges arising from the sale of aviation fuel taxable under this part during the preceding calendar month.
(b) Each dealer shall also remit the amount of tax due with each return required in subsection (a). If the taxes due with the return are not remitted to the commissioner before the due date of the return, the return shall be considered delinquent and penalty and interest shall attach to the taxes due as provided by law.
(c) Each dealer of aviation fuel shall include on the return a statement under penalty of perjury, evidencing the total amount in gallons of aviation fuel sold and the dollar amount collected from the sales, and any other information as may be required by the commissioner on forms prescribed by the department.
[Acts 2004, ch. 959, § 56; 2005, ch. 311, § 2; 2007, ch. 602, §§ 52, 132; 2009, ch. 530, § 35.]