The taxes levied by this chapter shall be due for payment monthly and remittance therefor
shall be made within twenty-five days after the end of the month in which the taxable
activity occurs. The taxpayer on or before the due date shall make out a signed return, setting out
such information as the department of revenue may require, including the gross measure
of the tax, any deductions, credits, or exemptions claimed, and the amount of tax
due for the preceding monthly period, which amount shall be transmitted to the department
along with the return.
The department may relieve any taxpayer from the obligation of filing a monthly return
and may require the return to cover other periods, but in no event may periodic returns
be filed for a period greater than one year. In such cases tax payments are due on or before the last day of the month next succeeding
the end of the period covered by the return.
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