Special fuel dealers: Periodic returns and payments; reporting periods.
1. On or before the last day of the month following each reporting period, a special fuel dealer shall file with the Department a tax return for the preceding reporting period, regardless of the amount of tax collected, on a form prescribed by the Department.
2. The tax return must:
(a) Include information required by the Department for the administration and enforcement of this chapter; and
(b) Be accompanied by a remittance, payable to the Department, for the amount of the tax due.
3. Except as otherwise provided in this subsection, the reporting period for a special fuel dealer is a calendar month. Upon application by a special fuel dealer, the Department may assign to the special fuel dealer for a specific calendar year:
(a) A reporting period consisting of that entire calendar year if the Department estimates, based upon the tax returns filed by the special fuel dealer for the preceding calendar year, that the special fuel dealer will sell not more than 200 gallons of special fuel in this state each calendar month of that reporting period.
(b) Two reporting periods consisting of 6 consecutive calendar months, commencing on the first day of January and July, respectively, if the Department estimates, based upon the tax returns filed by the special fuel dealer for the preceding calendar year, that the special fuel dealer will sell more than 200 gallons but not more than 500 gallons of special fuel in this state each calendar month during those reporting periods.
(c) Four reporting periods consisting of 3 consecutive months, commencing on the first day of January, April, July and October, respectively, if the Department estimates, based upon the tax returns filed by the special fuel dealer for the preceding calendar year, that the special fuel dealer will sell more than 500 gallons but less than 5,000 gallons of special fuel in this state each calendar month during those reporting periods.
Last modified: February 27, 2006