15-70-114. Electronic filing of tax returns and required information. The department may require any person, including an importer, exporter, common carrier, private carrier, or contract carrier, who receives or dispenses taxable fuels and who is licensed or not licensed under this chapter, to file tax returns and information required by the department in an approved, computer-generated, magnetic media data format.

     History: En. Sec. 6, Ch. 561, L. 1995.