3-53-040  Tax remittance and return.
   A.   Every tax collector shall on a monthly basis file with the department a return in a form prescribed by the comptroller. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under Section 3-53-030.
   B.   If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under Section 3-53-050, then the purchaser shall file a return in a form prescribed by the comptroller and pay the tax directly to the department on or before the last day of the month following the month during which the electricity is used or consumed.
   C.   Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (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 and remittances 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 Section 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. 6-10-98, p. 71741; Amend Coun. J. 11-17-99, p. 18040, § 2.1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)