10-45-27.3 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for un...
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
Any person who holds a license issued pursuant to this
chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except
as otherwise provided in this section, file a return, and pay any tax due, to the Department of
Revenue on or before the twentieth day of the month following each monthly period. The return shall
be filed on forms prescribed and furnished by the department.
If the person remits the tax by electronic transfer to the state, the person shall file the return by
electronic means on or before the twenty-third day of the month following each monthly period and
remit the tax on or before the second to the last day of the month following each monthly period.
The secretary may require or allow a person to file a return, and pay any tax due, on a basis other
than monthly. The return and remittance is due the last day of the month following the reporting
period, or at a time otherwise determined by the secretary.
The secretary may grant an extension of not more than five days for filing a return and
remittance. However, the secretary may grant an extension for remitting the tax to a qualified
business as provided in §§ 10-45-99 to 10-45-107, inclusive, for six months.
Unless an extension is granted, penalty or interest under § 10-59-6 shall be paid if a return or
remittance is not made on time.
Source: SL 2007, ch 65, § 3; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.