Section 28-5732 - Report requirementsA. The reporting period for a person who is an interstate user is a calendar quarter. On or before the last day of the month after the close of the reporting period an interstate user shall file with the director a report stating the amount of use fuel used during the reporting period and other information the director requires. The report shall be in a form prescribed by the director and shall not be under oath but shall contain or be accompanied by a written declaration that it is made under penalties of perjury. An interstate user shall file a report with the director for each reporting period even though no use fuel is used during, or tax is due for, the reporting period.B. In lieu of a surety bond, the director may allow the prepayment of taxes based on the preceding reporting period's liability accrued by the interstate user.C. Failure to receive the authorized report forms does not relieve a person from the obligation of submitting a report to the director, but the person may make a written report to the director setting forth all information required on the prescribed form. On or before the due date, the person shall file such a report, and the remittance payable to the department for the amount of tax, penalty, interest or other fees due, and the director shall accept the report in lieu of a report in the prescribed form.