3-27-070  Filing returns, tax payments and remittances.
   A.   Unless the tax imposed by this chapter has been collected by sellers pursuant to Section 3-27-080, any person who is liable for the tax in an amount greater than the annual tax credit of $25.00 for any taxable year shall file with the department an annual return and make an annual payment of all applicable tax. The return shall be filed on a form prescribed by the comptroller, containing such information as the comptroller may reasonably require.
   B.   (1)   Taxpayers who are natural individuals shall file the annual return and pay all applicable tax on or before the last day of February of each year. The return shall report all taxable purchases and uses for the preceding calendar year.
      (2)   For all periods prior to January 1, 2000, all taxpayers other than natural individuals shall file the annual return and pay all applicable tax on or before August 31 of each year. The return shall report all taxable purchases and uses for the 12-month period ending the preceding June 30.
      (3)   Notwithstanding any other provision of this subsection B., for all periods beginning on or after January 1, 2000, all taxpayers other than natural individuals shall file annual returns and pay all applicable tax on or before August 15 of each year.
   C.   Notwithstanding subsections (A) and (B) of this section, the comptroller by rule:
      (1)   May require taxpayers that primarily purchase or use nontitled tangible personal property to be incorporated into real estate to file returns and pay the tax imposed by this chapter on a monthly basis; and
      (2)   May require taxpayers that cease to engage in a business making them responsible for paying the tax imposed by this chapter to file a final return and pay all applicable tax within 30 days after discontinuing the business.
   D.   Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, for those taxpayers described in subsection 3-27-070(C), but not for those taxpayers described in subsection 3-27-070(B), (1) all tax returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all tax payments shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes), and (3) the provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections.
(Added Coun. J. 11-22-91, p. 9180; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 12-12-01, p. 75777, § 2.9; Amend Coun. J. 12-4-02, p. 99931, § 2.3; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-8-12, p. 38872, § 36)