3-73-070 Obligation of taxpayers to pay tax and file returns.

   (A)   If a retailer fails to collect the tax imposed by this chapter from a taxpayer, as required by Section 3-73-040, then the taxpayer shall pay the tax directly to the department and file returns directly with the department.

   (B)   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.

   (C)   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).

   (D)   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. 6-19-02, p. 87159, § 6)