Every dealer who sells or otherwise transfers refined or motor fuel in the state shall collect the surcharge and tax required in this chapter at the time of sale, and remit the total surcharge and tax collected during each calendar month of each year to the department by the last day of each succeeding month. Every user shall likewise remit the surcharge and tax required in this chapter and accrued on fuel actually used by the user during each month. If the monthly return is timely filed, one percent of the total monthly surcharge and tax due, limited to a maximum of $100, may be deducted and retained to cover the expense of accounting and filing the monthly return. At the time the remittance is made, each dealer or user shall submit a statement to the department showing all fuel that the dealer or user has distributed or used during the month.
Section: Previous 43.40.005 43.40.007 43.40.010 43.40.013 43.40.015 43.40.020 43.40.025 43.40.030 43.40.035 43.40.040 43.40.050 43.40.060 43.40.070 43.40.080 43.40.085 NextLast modified: November 15, 2016