(B) The monthly terminal report required by this section must include the following information for each terminal location in this State:

1. (1) terminal code assigned by the Internal Revenue Service; total inventory at the terminal operated by the terminal operator;

2. (2) detail schedules of receipts by shipment including:

   1. (a) carrier name or alpha code;
   2. (b) carrier FEIN;
   3. (c) mode of transportation;
   4. (d) date received;
   5. (e) document number;
   6. (f) net gallons received;
   7. (g) product type;

3. (3) detail schedules of removals by shipment including:

   1. (a) carrier name or alpha code;
   2. (b) carrier FEIN;
   3. (c) mode of transportation;
   4. (d) destination state;
   5. (e) supplier responsible for reporter removal;
   6. (f) supplier FEIN;
   7. (g) date removed from terminal;
   8. (h) document number;
   9. (i) net gallons;
   10. (j) gross gallons.

(E) Each person operating a terminal in this State shall file an annual report for each terminal within South Carolina on forms provided by the department. The report must be filed for each calendar year before February twenty-sixth the following year. This report must include the following data:

1. (1) net amount of monthly temperature adjusted, net gallons, gains or losses;
2. (2) total net gallons removed from the terminal in bulk and across the rack during the calendar year;
3. (3) total net gallons removed across the terminal rack during the calendar year and other information as the department considers reasonably necessary to determine the tax liability of the terminal operator under this chapter;
4. (4) amount of tax due calculated pursuant to Section 12-28-520(B).