28-6003. Payment procedure; return form
A. A person shall:
1. Make the payments to the director of the department of transportation that are required by section 28-6001 at the same time and in the same manner as the motor vehicle fuel tax.
2. Include a return form prescribed by the director of the department of environmental quality indicating:
(a) The time period to which the return applies.
(b) The quantity of fuel used to measure the tax, less exclusions for exports, shrinkage, loss and other exclusions as the director of the department of environmental quality may allow by rule.
(c) The amount of the underground storage tank tax payment.
(d) The amount of any deductions taken pursuant to section 28-6004.
(e) Any other information required by the director of the department of environmental quality.
B. A taxpayer is not required to obtain a separate license for tax payments under this article.
Section: Previous 28-5948 28-5949 28-5950 28-5951 28-5952 28-6001 28-6002 28-6003 28-6004 28-6005 28-6006 28-6007 28-6008 28-6301 28-6302 NextLast modified: October 13, 2016