Section 40-20-5
When reports to be filed; payments to accompany reports.
All reports required under the provisions of this article shall be filed with the department on or before the fifteenth day of the second calendar month following the month of production and shall cover the second preceding calendar month. All producers are hereby required to pay to the department all taxes accruing under the provisions of this article for the period of time covered by the report herein required, and such payment shall accompany the required report.
(Acts 1945, No. 2, p. 20, §5; Acts 1981, No. 81-704, p. 1181; Acts 1991, 1st Ex. Sess., No. 91-798, §2; Acts 1992, No. 92-186, p. 349, §59.)