Section 40-17-148
Reports of motor carrier.
Every motor carrier subject to the tax imposed by this article shall, on or before the last day of April, July, October, and January of every year, make to the commissioner such reports of its operations during the quarter ending the last day of the preceding month as the commissioner may require and such other reports from time to time as the commissioner may deem necessary.
(Acts 1961, No. 674, p. 925, §9.)