- (a) A taxpayer filing monthly shall complete and file Form DP-133, “Electric Consumption Tax Return,” with the department by the 15th of the second month following the close of taxable month.
- (b) A distribution company with the commissioner’s written permission to file annually, as described in Rev 2605.07, shall complete and file Form DP-133 with the department by February 15 of the following calendar year.
- (c) Payment of the tax shall accompany the return.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09); ss by #12138, eff 3-22-17