49-1032. Return and payment of tax; due date
A. The tax levied under this article is due and payable annually on or before March 31 for the preceding calendar year and is delinquent if not postmarked on or before that date or if not received by the department on or before March 31 for taxpayers electing to file in person.
B. At the time the tax is paid the taxpayer shall prepare and file with the tax a return, on a form prescribed by the director, showing the amount of tax for which he is liable for the period covered by the return. The return shall contain either a sworn statement or a certification, under penalty of perjury, that the information contained in the return is true, complete and correct according to the best belief and knowledge of the owner or operator filing the report.