45-1-245.02
Section 45-1-245.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to the Department of Revenue on or
before the 20th day of the month next succeeding the month in which the tax accrues. On or
before the 20th day of each month, every person on whom the tax is levied by this part shall
render to the Department of Revenue on a form prescribed by the department, a true and correct
statement showing the gross proceeds of the business subject to the tax for the then preceding
month, together with other information as the department requires. At the time of making the
monthly report, the taxpayer shall compute and pay to the department the amount of tax shown
due. A person subject to the tax who conducts business on a credit basis may defer reporting
and paying the tax until after the person has received payment of the items, articles, or
accommodations furnished. In the event the taxpayer defers reporting and...
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40-17-335
Section 40-17-335 Surety bond. (a) Upon approval of the application by the department, the
applicant shall file with the department a surety bond as herein provided: (1) Except as provided
under subdivision (3), the bond amount for an applicant for a license as a supplier, permissive
supplier, or terminal operator shall be in the approximate amount of twice the average monthly
tax liability, not to exceed two million dollars ($2,000,000). (2) Except as provided under
subdivision (3), the bond amount for an applicant for a license as an exporter, blender, importer,
or distributor shall be a minimum of two thousand dollars ($2,000) or the approximate amount
of twice the average monthly tax liability, whichever is greater. (3) The bond for distributors,
suppliers, and permissive suppliers who are licensed with the department on October 1, 2012,
shall remain at the amount that is filed with the department on that date, except as provided
under subsection (b). (4) For an applicant for a...
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40-19-4
Section 40-19-4 Taxes payable in monthly installments; returns. The taxes levied under the
provisions of this chapter shall be due and payable in monthly installments on or before the
fifteenth day of the month next succeeding the month in which the tax accrues. On or before
the fifteenth day of each month, every motor carrier on whom the taxes levied by this chapter
are imposed shall render to the Department of Revenue on a form prescribed by the department
a true and correct statement showing: The mileage traveled on the highways of this state for
the preceding month, or portion thereof and the number, kind, motor number and make of the
motor vehicle so operated, together with such other information as the department may demand
and require, and, at the time of making such monthly report, such person shall compute the
taxes due and shall pay to the Department of Revenue the amount of taxes shown to be due.
The Department of Revenue, for good cause, may extend the time for making any...
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40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f),
the tax imposed by this article shall be due and payable to the department monthly on or before
the 20th day of the month next succeeding each month during which the storage, use, or other
consumption of tangible personal property became taxable hereunder. (b) Every seller or person
engaged in making retail sales of tangible personal property for storage, use, or other consumption
in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily,
directly or indirectly, or through a subsidiary, or agent by whatever name called, an office,
place of distribution, sales, or sample room or place, warehouse or storage place, or other
place of business; (2) Qualifies to do business or registers with the state to collect the
tax levied by this chapter; (3) Employs or retains under contract any representative, agent,
salesman, canvasser, solicitor, or installer operating in...
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40-26-3
Section 40-26-3 Taxes due monthly; filing of reports; election to file quarterly, semi-annually,
or annually. (a) The taxes levied under this chapter, except as otherwise provided in subsection
(b), shall be due and payable in monthly installments on or before the twentieth day of the
month next succeeding the month in which the tax accrues. On or before the twentieth day of
each month after this chapter has taken effect, every person, firm, or corporation on whom
the taxes levied by this chapter are imposed shall render to the Department of Revenue, hereinafter
referred to as the department, on a form prescribed by the department, a true and correct
statement showing the gross proceeds of the business for the next preceding month, together
with such other information as the department may demand and require, and at the time of making
such monthly report the taxpayer shall compute the taxes due and shall pay to the department
the amount of taxes shown to be due. (b) Taxpayers meeting...
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45-10-243.02
Section 45-10-243.02 Monthly report; payment of tax; records; penalties. (a) The tax levied
by this part, except as otherwise provided, shall be due and payable to the Department of
Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month, every person on whom the tax is levied by
this part shall render to the Department of Revenue on a form prescribed by the department,
a true and correct statement showing the gross proceeds of the business subject to the tax
for the then preceding month, together with other information as the department requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the department
the amount of tax shown due. A person subject to the tax who conducts business on a credit
basis may defer reporting and paying the tax until after the person has received payment of
the items, articles, or accommodations furnished. In the event the taxpayer defers...
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45-15-241.02
Section 45-15-241.02 Monthly report; payment of tax; records; penalties. (a) The tax levied
by this part, except as otherwise provided, shall be due and payable to the Department of
Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month, every person on whom the tax is levied by
this part shall render to the Department of Revenue on a form prescribed by the department,
a true and correct statement showing the gross proceeds of the business subject to the tax
for the then preceding month, together with other information as the department requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the designated
collection agent the amount of tax shown due. A person subject to the tax who conducts business
on a credit basis may defer reporting and paying the tax until after the person has received
payment of the items, articles, or accommodations furnished. In the event the...
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45-24-242.03
Section 45-24-242.03 Statement of sales and withdrawals. On or before the 20th day of each
month after the commission has imposed the additional excise tax, each person upon whom the
excise tax is imposed shall furnish to the commission on forms prescribed by it a true and
correct statement of all sales and withdrawals of gasoline or motor fuel made by that person
during the preceding month. Each person shall furnish to the commission any additional information
required by the commission and shall pay to the revenue commissioner an amount of money equal
to the excise tax due under this part. The statement made by the distributor, retail dealer,
or storer shall be sworn to before an officer authorized to administer oaths and any false
statement sworn to shall constitute perjury and, upon conviction, the person so convicted
shall be punished as provided by law. (Act 94-712, p. 1382, §4.)...
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45-39-244.02
Section 45-39-244.02 Monthly report; records; penalties. (a) The taxes levied by this part,
except as otherwise provided herein, shall be due and payable to the State Department of Revenue
on or before the 20th day of the month next succeeding the month in which the tax accrues.
On or before the 20th day of each month after the effective date of the taxes every person
on whom the tax is levied by this part shall render to the Department of Revenue on a form
prescribed by the department, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with such other information
as the Department of Revenue may demand and require; and at the time of making the monthly
report the taxpayer shall compute and pay to the Department of Revenue the amount of taxes
shown to be due; provided, however, that any person subject to the tax who conducts any business
on a credit basis may defer reporting and paying the tax until after...
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45-41-242.02
Section 45-41-242.02 Monthly report; recordkeeping; failure to pay. (a) The taxes levied by
this article, except as otherwise provided herein, shall be due and payable to the State Department
of Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month after the effective date of the taxes, every
person on whom the tax is levied by this article shall render to the Department of Revenue
on a form prescribed by the department, a true and correct statement showing the gross proceeds
of the business subject to the tax for the then preceding month, together with such other
information as the Department of Revenue may demand and require; and at the time of making
such monthly report, the taxpayer shall compute and pay to the Department of Revenue the amount
of taxes shown to be due; provided, however, that any person subject to the tax who conducts
any business on a credit basis may defer reporting and paying...
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