28-5720. Tax payment

A. An intrastate user of use fuel on which the tax imposed by article 1 of this chapter has not been paid shall submit a remittance payable for the amount of the tax that is imposed by article 1 of this chapter, that is due and that is computed by multiplying the number of gallons of use fuel used in use class motor vehicles that are operated by the user by the rate per gallon as set forth in section 28-5606.

B. An interstate user of use fuel on which the tax imposed by article 1 of this chapter has not been paid shall submit with each report required under section 28-5732 a remittance payable for the amount of the tax that is imposed by article 1 of this chapter, that is due and that is computed by multiplying the number of gallons of use fuel used in use class motor vehicles that are operated by the user by the rate per gallon as set forth in section 28-5606. The taxable gallonage shall be computed on the basis of miles traveled in this state as compared to total miles traveled in and outside this state, and the director shall prescribe the actual method of computation. If operations in more than one state are involved, the user may compute the taxable gallonage in the prescribed manner based on one or more operating divisions involved in travel in this state, in lieu of reporting and computing the taxable gallonage on overall operations. The vehicles to be accounted for on every report shall be determined by the vehicles for which evidence of a valid license is required pursuant to section 28-5742. From the amount of tax due, the tax on use fuel purchased on which the tax has been previously paid shall be deducted, if the tax paid purchases are supported by copies of the sales invoices. If the computation shows additional tax is due, it shall be remitted with the report required under section 28-5732.

C. If a remittance to cover payment of taxes due as shown by any report required by this article to be made is sent through the United States mail properly addressed, it is deemed received by the director, for purposes of avoiding penalty and interest only, on the date shown by the postmark stamped on the envelope containing the report. If a mailing date is affixed to the envelope by a machine owned or under the control of the person submitting the report and the United States post office has corrected or changed the date stamped on the envelope by causing the official United States post office postmark to also be imprinted on the envelope, the date shown by the official United States post office postmark shall be the accepted date, if different from the original postmark.