[§346E-3]  Return and payments; penalties. (a)  On or before the fifteenth day of February, May, August, and November, orfor fiscal year taxpayers on or before the forty-fifth day after the close ofthe fiscal quarter, every operator taxable under this chapter during thepreceding calendar or fiscal quarter shall file a sworn return with thedirector in such form as the director shall prescribe, together with aremittance for the amount of the tax in the form of cash, bank draft, cashier'scheck, money order, or certificate of deposit.  In lieu of the remittance, theoperator may request withholding from payments made to the operator by thedepartment under section 346E-4.  Sections 237-30 and 237-32 shall apply toreturns and penalties made under this chapter to the same extent as if thesections were set forth specifically in this section.

(b)  Notwithstanding subsection (a), thedirector, for good cause, may permit an operator to file the operator's returnrequired under this section and make payments thereon, on a semiannual basisduring the calendar or fiscal year, the return and payment to be made on orbefore the last day of the calendar month after the close of each six-monthperiod, to wit:  for calendar year operators, on July 31 and January 31or, for fiscal year operators, on or before the last day of the seventh monthfollowing the beginning of the fiscal year and on or before the last day of themonth following the close of the fiscal year; provided that the director issatisfied that the grant of the permit will not unduly jeopardize thecollection of the taxes due thereon and the operator's total tax liability forthe calendar or fiscal year under this chapter will not exceed $1,000.

The director, for good cause, may permit anoperator to make quarterly payments based on the operator's estimated quarterlyor semiannual liability; provided that the operator files a reconciliationreturn at the end of each quarter or at the end of each six-month period duringthe calendar or fiscal year, as provided in this section.

(c)  If an operator filing the operator'sreturn on a semiannual basis, as provided in this section, becomes delinquentin either the filing of the operator's return or the payment of the taxes duethereon, or if the liability of an operator, who possesses a permit to file theoperator's return and make payments on a semiannual basis, exceeds $1,000 intaxes during the calendar or fiscal taxable year, or if the director determinesthat any such semiannual filing of a return would unduly jeopardize the properadministration of this chapter, including the assessment or collection of thetaxes, the director, at any time, may revoke an operator's permit, in whichcase the operator then shall be required to file the operator's return and makepayments thereon as provided in subsection (a).

(d)  Section 232-2 shall apply to the annualreturn, but not to a quarterly or semiannual return. [L 1993, c 315, pt of §1;ree L 1994, c 230, pt of §1]