Section 1554 - Returns and payment(a) Every person shall file a return with the commissioner of taxation and finance, in a form prescribed by the commissioner of taxation and finance, within sixty days of the end of the calendar quarter during which a taxable insurance contract took effect or was renewed. Such return shall set forth such information as the commissioner of taxation and finance may prescribe. The commissioner of taxation and finance may grant a reasonable extension of time for filing such returns.(b) Every return filed by a corporation, partnership, limited liability company or association shall have annexed thereto a certification made by any person duly authorized so to act on behalf of such corporation, partnership, limited liability company or association that the statements contained therein are true. The fact that an individual's name is signed on a certification of the return shall be prima facie evidence that such individual is authorized to sign and certify the return on behalf of the corporation, partnership, limited liability company or association. Blank forms of returns shall be furnished by the commissioner of taxation and finance, on application, but failure to secure such a form shall not release any person from the obligation of making any return required by this article.(c) An action may be brought at any time by the attorney general at the instance of the commissioner of taxation and finance, in the name of the state, to compel the filing of returns due under this article.(d) The tax shall be payable to the commissioner of taxation and finance in full at the time that the return is required to be filed. The commissioner of taxation and finance may grant a reasonable extension of time for payment of tax under such terms and conditions as he deems just and proper.