3-54-050  Filing returns and payments by electricity deliverers.
   A.   On or before the last day of each calendar month every electricity deliverer required to pay the infrastructure maintenance fee imposed by this chapter shall file with the department a return and shall pay the fee attributable to electricity delivered to purchasers during the preceding calendar month. The return shall be filed on a form prescribed by the comptroller, and shall contain such information as the comptroller may reasonably require.
   B.   Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) all 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 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. 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)