28-5732. Report requirements
A. The reporting period for a person who is an interstate user is a calendar quarter. On or before the last day of the month after the close of the reporting period an interstate user shall file with the director a report stating the amount of use fuel used during the reporting period and other information the director requires. The report shall be in a form prescribed by the director and shall not be under oath but shall contain or be accompanied by a written declaration that it is made under penalties of perjury. An interstate user shall file a report with the director for each reporting period even though no use fuel is used during, or tax is due for, the reporting period.
B. In lieu of a surety bond, the director may allow the prepayment of taxes based on the preceding reporting period's liability accrued by the interstate user.
C. Failure to receive the authorized report forms does not relieve a person from the obligation of submitting a report to the director, but the person may make a written report to the director setting forth all information required on the prescribed form. On or before the due date, the person shall file such a report, and the remittance payable to the department for the amount of tax, penalty, interest or other fees due, and the director shall accept the report in lieu of a report in the prescribed form.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.