(A) On or before the last day of each month, each terminal operator shall file with the tax commissioner a report for the preceding calendar month on forms prescribed by or in a form acceptable to the tax commissioner. The report shall include the following information:
(1) The physical inventory of all motor fuel on hand in each terminal in this state on the first and last day of the preceding calendar month;
(2) An itemized statement of the number of gallons of all motor fuel received during the preceding calendar month by such terminal operator into each terminal in this state;
(3) An itemized statement of the number of gallons of all motor fuel dispensed during the preceding calendar month by such terminal operator from each terminal in this state;
(4) Any other information the commissioner considers necessary.
(B) No person required by this section to file a report shall file a false or fraudulent report or supporting schedule.
Effective Date: 10-01-1996
Section: Previous 5735.05 5735.051 5735.052 5735.053 5735.06 5735.061 5735.062 5735.063 5735.064 5735.07 5735.08 5735.09 5735.10 5735.101 5735.102 NextLast modified: October 10, 2016