- (a) A taxpayer that is no longer subject to the requirement to collect and remit the electricity consumption tax shall complete and file Form DP-133, “Electric Consumption Tax Return,” with the department not more than one month after the date on which the taxpayer became such, placing an “X” in the box next to the words “final return” on Form DP-133.
Source. #9443, eff 4-1-09); ss by #12138, eff 3-22-17