PART 4. PAYMENT AND REPORTING OF TAX ON MOTOR FUEL.
§11-14C-19. When tax return and payment are due.
(a) The tax levied by this article shall be paid by each
taxpayer on or before the last day of the calendar month by check,
bank draft, or money order payable to the commissioner for the
amount of tax due, if any, for the preceding month: Provided, That
the commissioner may require all or certain taxpayers to file tax
returns and payments electronically. The return required by the
commissioner shall accompany the payment of tax: Provided,
however, That if no tax is due, the return required by the
commissioner shall be completed and filed before the last day of
the calendar month for the preceding month.
(b) The following shall file a monthly return as required by
(1) A terminal operator;
(2) A supplier;
(3) An importer;
(4) A blender;
(5) A person incurring liability under section eight of this
article for the backup tax on motor fuel;
(6) A permissive supplier;
(7) A motor fuel transporter; and
(8) An exporter.