For the purpose of determining the amount of the tax levied and assessed, by the 25th day of each calendar month, each distributor shall mail to the Commissioner upon a form prepared and furnished by him or her a statement or return under oath or affirmation, showing:
(1) both the number of gallons of motor fuel sold and the number of gallons of motor fuel used by the distributor during the preceding calendar month;(2) separately, both the number of gallons of aviation gasoline sold and the number of gallons of aviation gasoline used by the distributor during the preceding calendar month; and(3) any further information that the Commissioner prescribes.Added 1985, No. 207 (Adj. Sess.), § 1; amended 1993, No. 140 (Adj. Sess.) , § 106, eff. 4/15/1994; 2017, No. 158 (Adj. Sess.), § 33, eff. 1/1/2019; 2019, No. 149 (Adj. Sess.), § 18, eff. 7/13/2020.