41A.01.090 Reports by Refiner, Supplier, Distributor, Retailer, Importer, or Exporter Required

(a) A refiner, supplier, distributor, retailer, importer, or exporter shall file a monthly report with the Commissioner no later than the twenty-fifty day of each calendar month covering special fuel sold and used within the jurisdiction of the Tribe during the preceding calendar month. When the twenty-fifty day of the calendar month is on a Saturday, Sunday or legal holiday, the due date is the first working day after the Saturday, Sunday or legal holiday. When the report is filed by mail, the report is timely if the envelope containing the report is postmarked by the United States postal service or other postal carrier service before midnight of the due date.

(b) The report to the Commission must be on a form prescribed and furnished by the Commissioner. This report must contain the information as required by the Commissioner including:

(1) A detailed schedule of special fuel refined, purchased, imported, and exported.

(2) A detailed schedule of special fuel sold to a person eligible to purchase the special fuel without the tax imposed by this chapter.

(3) A detailed schedule of special fuel sold tax-paid to a person for resale, including a list of persons who purchased the special fuel for resale.

(4) The total number of gallons of special fuel sold and used subject to tax imposed by this chapter.

(5) The total number of gallons of special fuel sold tax- exempt to a qualified consumer.

(6) The number of number of gallons of special fuel inventory at the beginning of the calendar month, the number of gallons in inventory at the close of the calendar month, and any gains or losses experienced.

(c) The report must be signed by the taxpayer to be valid and must contain a written declaration that it is made and subscribed under penalties of perjury. The Commissioner may prescribe alternative methods for signing, subscribing, or verifying a report filed by electronic means, including telecommunications, that shall have the same validity and consequence as the actual signature and written declaration for a paper return.