Final return; due date; statements of no tax due
Sec. 2. (a) Every taxpayer who receives more than one thousand
dollars ($1,000) in gross receipts during a particular taxable year
shall file with the department an annual utility receipts tax return. At
the time of filing an annual return, a taxpayer shall pay to the
department an amount equal to the remainder of:
(1) the total utility receipts tax liability incurred by the taxpayer
for that particular taxable year; minus
(2) the total amount of utility receipts taxes that was previously
paid to the department for any quarter of that same taxable year.
(b) Except as provided in subsection (d), a taxpayer who uses a
taxable year that ends on December 31 shall file the taxpayer's
annual utility receipts tax return and pay the tax, if any, for that
taxable year on or before April 15 of the immediately succeeding tax
year.
(c) If a taxpayer uses a taxable year that does not end on
December 31, the department shall prescribe the due dates for filing
annual utility receipts tax returns and paying the tax.
(d) Any taxpayer who does not file an annual utility receipts tax
return for a taxable year may be required to execute and file with the
department a sworn statement that the taxpayer did not receive more
than one thousand dollars ($1,000) of taxable gross receipts during
that taxable year.
As added by P.L.192-2002(ss), SEC.47.
Last modified: May 28, 2006