Section 10-47B-15 - Required action of person subject to inventory tax on undyed special fuel and jet fuel.
10-47B-15. Required action of person subject to inventory tax on undyed special fuel and jet fuel. Any person subject to the tax imposed by § 10-47B-14 shall:
(1) Take an inventory to determine the gallons in storage for purposes of determining the inventory tax;
(2) Report the gallons listed in § 10-47B-14 on forms provided by the secretary; and
(3) Pay the tax due not more than thirty days after the prescribed inventory date.
Source: SL 1995, ch 71, § 15.