28-6003. Payment procedure; return
form


A. A person shall:


1. Make the payments to the director of the department of transportation that are
required by section 28-6001 at the same time and in the same manner as the motor vehicle
fuel tax.


2. Include a return form prescribed by the director of the department of
environmental quality indicating:


(a) The time period to which the return applies.


(b) The quantity of fuel used to measure the tax, less exclusions for exports,
shrinkage, loss and other exclusions as the director of the department of environmental
quality may allow by rule.


(c) The amount of the underground storage tank tax payment.


(d) The amount of any deductions taken pursuant to section 28-6004.


(e) Any other information required by the director of the department of
environmental quality.


B. A taxpayer is not required to obtain a separate license for tax payments under
this article.