15-59-204. Statement of product sold -- payment of tax. (1) Each and every person must, within 30 days after the end of each quarter, prepare a statement on forms prescribed by the department showing the total number of barrels or tons of such commodities sold by such persons during such quarter for the manufacturing or production of which no person has paid or assumed liability for the payment of any license tax to the state under any laws of this state, together with the total amount due to the state as license taxes from such person for such quarter.
     (2) The license tax of 22 cents per ton and 5 cents per ton shall be paid in quarterly installments for the quarters ending March 31, June 30, September 30, and December 31 in each year, and the total amount of such license tax becoming due for any quarter shall be paid to the department of revenue within 30 days after the end of the quarter for which the same is due and at the same time such statement is delivered to the department.
     (3) The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown therefor.

     History: (1), (3)En. Sec. 6, Ch. 16, Ex. L. 1921; re-en. Sec. 2372, R.C.M. 1921; re-en. Sec. 2372, R.C.M. 1935; amd. Sec. 35, Ch. 516, L. 1973; amd. Sec. 3, Ch. 127, L. 1975; Sec. 84-1106, R.C.M. 1947; (2)En. Sec. 4, Ch. 16, Ex. L. 1921; re-en. Sec. 2370, R.C.M. 1921; re-en. Sec. 2370, R.C.M. 1935; amd. Sec. 2, Ch. 127, L. 1975; amd. Sec. 2, Ch. 106, L. 1977; Sec. 84-1104, R.C.M. 1947; R.C.M. 1947, 84-1104, 84-1106.