Section 45IAC12-5-1. Monthly reports to determine tax liability; itemized contents

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(a) Each licensed distributor shall file monthly with the administrator a report indicating the total amount of gallons of gasoline received, acquired, used, and sold during the preceding calendar month.

(b) This report must be in a form prescribed by the administrator and must be filed even if there is no tax liability for the preceding calendar month. (Department of State Revenue; Reg 6-6-1.1-501(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2323)

                    
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