49-1032. Return and payment of tax; due
date



(Conditionally Rpld.)



A. The tax levied under this article is due and payable annually on or before March
31 for the preceding calendar year and is delinquent if not postmarked on or before that
date or if not received by the department on or before March 31 for taxpayers electing to
file in person.


B. At the time the tax is paid the taxpayer shall prepare and file with the tax a
return, on a form prescribed by the director, showing the amount of tax for which he is
liable for the period covered by the return. The return shall contain either a sworn
statement or a certification, under penalty of perjury, that the information contained in
the return is true, complete and correct according to the best belief and knowledge of
the owner or operator filing the report.