On or before January 1, 2018, each person subject to the storage tax imposed under
Section 7361.2 shall prepare and file with the board, in a form prescribed by the board, a return
showing the total number of gallons of tax-paid motor vehicle fuel owned by the person
on November 1, 2017, the amount of the storage tax, and any other information that
the board deems necessary for the proper administration of this part. The return shall be accompanied by a remittance payable to the Controller in the amount of tax due.
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