§ 3108 - Returns
§ 3108. Returns
For the purpose of determining the amount of the tax levied and assessed, by the 25th day of each calendar month each distributor shall send to the commissioner upon a form prepared and furnished by him or her a statement or return under oath or affirmation, showing both the number of gallons of motor fuel sold and the number of gallons of motor fuel used by the distributor during the preceding calendar month. The report shall contain any further information which the commissioner prescribes. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 1993, No. 140 (Adj. Sess.), § 106, eff. April 15, 1994.)