Special fuel users: Quarterly or annual returns.
1. Except as otherwise provided in subsection 2, on or before the last day of January, April, July and October in each year, each special fuel user shall file with the Department a quarterly tax return for the preceding quarter, regardless of the amount of excise tax due, on a form prescribed by the Department.
2. A special fuel user may, upon the issuance or renewal of a special fuel license, request to file a tax return annually with the Department. If the request is approved by the Department, the special fuel user shall file with the Department a tax return for the preceding year on or before the last day of January of each year, regardless of the amount of excise tax due, on a form prescribed by the Department.
3. The return must show such information as the Department may reasonably require for the proper administration and enforcement of this chapter.
Last modified: February 27, 2006