59-13-306 - Due date of special fuel tax.
59-13-306. Due date of special fuel tax.
The special fuel tax is due and payable at the offices of the commission on or before thelast day of the month following each reporting period. If not paid at the offices of thecommission or if the envelope enclosing the report or remittance does not bear a post officecancellation mark dated on or before the due date, the special fuel tax is delinquent.
Enacted by Chapter 6, 1987 General Session