Before the fifteenth day of each month, each distributor liable for the tax imposed by this chapter shall:

1. (1) file a return with the department that includes all information required by the department including, but not limited to:

   1. (A) name of distributor;
   2. (B) address of distributor;
   3. (C) license number of distributor;
   4. (D) invoice date;
   5. (E) invoice number;
   6. (F) name and address of person from whom tobacco products were purchased or name and address of person to whom tobacco products were sold;
   7. (G) the wholesale price for tobacco products other than moist snuff; and
   8. (H) for moist snuff, the weight of the moist snuff; and

2. (2) pay the tax for which it is liable under this chapter for the preceding month minus the amount specified in section 13 of this chapter.

   All returns required to be filed and taxes required to be paid under this chapter must be made in an electronic format prescribed by the department.

As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.84; P.L.166-2014, SEC.34.