The excise tax levied by Section 163.3 of this title on low-point beer shall be due and payable on or before the tenth day of each month for the preceding calendar month. At the time of paying such tax each taxpayer shall, upon forms prescribed, prepared and furnished by the Tax Commission, file with the Tax Commission a return, under oath, showing the total sales of such beverages during the preceding calendar month, the amount of taxes due, and such further information as the Tax Commission may require to enable it to compute correctly and collect the taxes levied under Section 163.1 et seq. of this title. Any tax not paid within ten (10) days after the close of the preceding calendar month shall be delinquent.

Laws 1947, HB 254, p. 288, § 5; Amended by Laws 1984, HB 1325, c. 153, § 3, emerg. eff. April 21, 1984; Amended by Laws 1995, SB 129, c. 274, § 12, eff. November 1, 1995.