1. (a) Form DP-135, communications services tax return, shall be completed and filed with payment by retailers or taxpayers to report their monthly tax.
2. (b) If the return is an amended return, it shall include an explanation of the adjustments made to the original return.

Source. #6336, eff 9-24-96; ss and moved by #8178, eff 9-24-04 (from Rev 1611.04); ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1611.03); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)