HAR § 18-251-7-01 — Filing of returns

(a) Except as otherwise provided in section 18-251-6-02, the times for the filing of monthly, quarterly, or semiannual returns are as follows: (1) For monthly returns, on or before the last day of the calendar month following the month in which taxes accrued. The return shall report the surcharge tax from the immediately previous month. In the case of a tour vehicle operator, the return shall report the tour vehicle surcharge tax for each tour vehicle used or partially used during the immediately previous month. (2) For quarterly returns, on or before the last day of the month after the close of each quarter. For calendar year taxpayers, the quarterly returns shall be due on or before April 30, July 31, October 31, and January 31. (3) For semiannual returns, on or before the last day of the month after the close of each six- month period. For calendar year taxpayers, the returns shall be due on or before July 31 and January 31. (b) Payment of taxes shall accompany the return whether the returns are filed monthly, quarterly, or semiannually. (c) The taxpayer shall obtain all forms for filing returns from the department.