Return, form, contents


§244D-6 Return, form, contents. Every taxpayer shall, on or before the twentieth day of each month, file with the department a return showing all sales of liquor by gallonage and dollar volume in each liquor category defined in section 244D-1 and taxed under section 244D-4(a) made by the taxpayer during the preceding month, showing separately the amount of the nontaxable sales, and the amount of the taxable sales, and the tax payable thereon. The form and manner of the return shall be prescribed by the department and shall contain any information the department may deem necessary for the proper administration of this chapter.