Filing of return; payment of tax
Sec. 12. (a) Before the fifteenth day of each month, each
distributor liable for the tax imposed by this chapter shall:
(1) file a return with the department that includes all
information required by the department including, but not
limited to:
(A) name of distributor;
(B) address of distributor;
(C) license number of distributor;
(D) invoice date;
(E) invoice number;
(F) name and address of person from whom tobacco
products were purchased or name and address of person to
whom tobacco products were sold; and
(G) wholesale price; and
(2) pay the tax for which it is liable under this chapter for the
preceding month minus the amount specified in section 13 of
this chapter.
As added by P.L.96-1987, SEC.7.
Last modified: May 28, 2006