28-5732. Report requirements
A. The reporting period for a person who is an interstate user is a calendar
quarter. On or before the last day of the month after the close of the reporting period
an interstate user shall file with the director a report stating the amount of use fuel
used during the reporting period and other information the director requires. The report
shall be in a form prescribed by the director and shall not be under oath but shall
contain or be accompanied by a written declaration that it is made under penalties of
perjury. An interstate user shall file a report with the director for each reporting
period even though no use fuel is used during, or tax is due for, the reporting period.
B. In lieu of a surety bond, the director may allow the prepayment of taxes based
on the preceding reporting period's liability accrued by the interstate user.
C. Failure to receive the authorized report forms does not relieve a person from
the obligation of submitting a report to the director, but the person may make a written
report to the director setting forth all information required on the prescribed form. On
or before the due date, the person shall file such a report, and the remittance payable
to the department for the amount of tax, penalty, interest or other fees due, and the
director shall accept the report in lieu of a report in the prescribed form.
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