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(1) For each calendar quarter, no later than thirty days after the close of the quarter, or at such other times as the Department shall require:
(a) Every registered distributor shall file with the Department a return setting out, in form satisfactory to the Department:
(.1) The amount of sugar-sweetened beverage (separately for fluid and syrup) supplied by the registered distributor to any dealer.
(.2) The amount of tax owing on account of such sugar-sweetened beverage.
(b) Every registered distributor shall pay to the Department such amounts as shown on the return or otherwise required by this Chapter.
(2) The Department may require registered distributors and dealers to submit such other information as the Department deems necessary for proper administration of this tax.
(3) The Department is charged with enforcement and collection of this tax and is empowered to promulgate and enforce reasonable regulations for its enforcement and collection.