(a) Each licensee responsible for the payment of excise tax shall file on or before the fifteenth day of each month a verified report on forms provided by the Director of the Department of Finance and Administration showing, for the preceding calendar month, the exact quantity of spirituous liquor:
(1) Constituting the beginning and ending inventory for the month;
(2) Shipped to him or her from outside this state and received by him or her in this state;
(3) Sold or disposed of by him or her in this state;
(4) Sold by him or her in this state to an agency of the United States Armed Forces, to which sale the excise tax is not applicable and for which the wholesaler would be entitled to credit for taxes previously paid; and
(5) Returned to the manufacturer, to which transfer the excise tax is not applicable and for which the wholesaler would be entitled to credit for taxes previously paid.
(b) The report on forms prescribed by the director shall also show the amount of excise tax payable after allowance for all proper deductions for all spirituous liquors received by him or her in this state and shall include such additional information as the director may require for the proper administration of this subchapter.
(c) Payment of the excise tax levied by law in the amount disclosed by the report shall accompany the report and shall be paid to the director.
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