15-68-510. Vendor allowance. (1) A person filing a timely return under 15-68-502 may claim a quarterly vendor allowance for each permitted location in the amount of 5% of the tax determined to be payable to the state.
(2) The allowance may be deducted on the return.
(3) A person that files a return or payment after the due date for the return or payment may not claim a vendor allowance.