(a) All local taxing jurisdictions in the state shall authorize use of the system for any taxpayer required to file a return for a local motor fuel tax calculated on a per gallon basis and remit the tax payments. The return shall include, but not be limited to, the name of the store, the physical address of the store, the sales tax number of each store, the number of gallons of excise taxable motor fuel sold by the distributor to the store, the local excise tax paid, and any other information required by the department. Any taxpayer using the system for filing an electronic tax return for a local taxing jurisdiction shall be required to simultaneously remit payment through the system or through another method of payment accepted by the local taxing jurisdiction or its designee for which payment is being made.
(b) Not later than June 30, 2019, each local taxing jurisdiction shall provide the department with necessary information to allow all motor fuel tax payments to be remitted directly to the bank account or other account designated by the local taxing jurisdiction. Each non-state administered local taxing jurisdiction shall set up their accounts to allow dishonored payments to be reversed. All tax payments made through the system for non-state administered local taxing jurisdictions shall be remitted directly from the taxpayer to the designated bank account or other account of the local taxing jurisdiction with the system serving as a conduit only.
(c) No taxpayer shall be required to use the system for tax return filing and remittance of local motor fuel taxes; provided, however, any taxpayer using the system shall comply with this article and any rules adopted by the department for the administration of this article. Additionally, any taxpayer using the system shall comply with any rule of the local taxing jurisdiction regarding the audit, enforcement, and administration of the local motor fuel tax.
(d) The local motor fuel tax return and payment submitted through this system shall be due on or before the 20th day of the month next succeeding the month in which the tax accrues. No local motor fuel tax return or payment shall be accepted through this system after the due date prescribed herein. A taxpayer who is required to submit a local motor fuel tax return and payment after the due date prescribed herein shall file a return and make any payment directly to that local taxing jurisdiction or its designee.
(e) All petitions for refunds of taxes paid through the system shall be made to the local taxing jurisdiction.
Last modified: May 3, 2021