The licensee must file a calendar quarterly return with the base jurisdiction. The licensee should its full tax payment along with the return.
Tax returns must be filed even if no operations were conducted, or no taxable fuel was used during the reporting period.
The tax return, and full tax payment, are due on the last day of the month following the close of the reporting period for which the return is due. If the last day of the month falls on a Saturday, Sunday or legal holiday, the next business day is considered the final filing date.