- The licensee must file a quarterly return (on a calendar year basis) with the licensee's base jurisdiction. The licensee should remit its full tax payment with the return.
- A tax return 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 due date.
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