28-5618. Report requirements


A. On or before the twenty-seventh day of each month, a supplier shall file with
the director a true and verified statement in a form prescribed by the director showing:


1. The total number of gallons of motor vehicle fuel or aviation fuel, blended,
imported, exported or acquired during the preceding calendar month.


2. The number of gallons of motor vehicle fuel or aviation fuel sold or otherwise
disposed of by the supplier for use in each of the several counties of this state.


3. The total number of gallons of motor vehicle fuel that is included in this
subsection and that is intended for use in aircraft.


4. Other information the director requires.


B. In addition to making the statement required in subsection A and if the supplier
received an interstate shipment of motor vehicle fuel during the preceding month, the
supplier shall report on or before the twenty-seventh day of each month to the director
in a form prescribed by the director:


1. The quantity and particular description of the fuel received by interstate
shipment and delivered intercounty.


2. The name of the consignor and consignee.


3. The date shipped.


4. The date received.


5. How it was shipped.


6. Other information the director requires.


C. A supplier may amend a report filed pursuant to this section within three years
after the date the original tax report was filed unless the report for the period is
final due to an audit.


D. If an amended report results in a reduction in taxes paid, the department shall
credit the licensee's account unless the licensee files a written request for a refund.