Monthly report required from importer

For the purpose of determining the amount of motor fuel and special fuel tax due, each importer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-97 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. Source: SL 1995, ch 71 , § 95; SL 1999, ch 58 , § 38; SL 2012, ch 73 , § 3; SL 2013, ch 60 , § 7.