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The tax imposed by this part shall be due and payable monthly on the first day of the month next succeeding the month in which the tax accrues.
For the purpose of ascertaining the amount of tax payable, it shall be the duty of each person liable for the tax to transmit to the commissioner a return or returns, as applicable, upon forms provided by the commissioner.
Such return or returns shall be transmitted so that they are received by the commissioner on or before the fifteenth day of the month next succeeding the month in which the tax accrues.
A separate return shall be filed for each county and, additionally, for each municipality within such county in which special nuclear materials are produced during the reporting period.
Each return shall indicate whether it is being filed with respect to the tax computation under § 67-4-1105(1) or (2), and shall designate the county or municipality with respect to which such computation is made.
Each return shall show the month covered by that return, the county and municipality in which the special nuclear material with respect to which the return is filed was produced, the number of separative work units expended within such county or municipality, the amount of tax owed under this part, and such other information as the commissioner may require.
The return shall be accompanied by a remittance covering the amount of tax due as computed by the taxpayer.