§2887.__Return and payment of tax

On or before the 15th day of each month, each person subject to the tax imposed by this chapter must submit to the State Tax Assessor a return on a form prescribed and furnished by the assessor.__Each return must be accompanied by payment of an amount equal to the tax imposed on the person by section 2886 for the preceding month.__Adjustments required by the payment of any refunds to consumers may be made on a subsequent month's return.

§2888.__Requirement to file amended return

1. Amended return required.__A person subject to the tax imposed by section 2886 must file an amended return whenever an agency of the State or of the United States makes an audit finding that changes or corrects any item affecting the person's liability under this chapter or whenever for any reason there is a change or correction affecting the person's liability under this chapter.

2. Amended return filed.__The amended return must be filed within 90 days of an audit finding that affects a person's liability under this chapter or within 90 days of the time that a person learns of any other change or correction affecting its liability under this chapter.

3. Contents of amended return.__The amended return required by this section must indicate the change or correction and the reason for that change or correction. The amended return constitutes an admission as to the correctness of the change unless the taxpayer includes with the return a written explanation of the reason the change or correction is erroneous.

4. Additional requirements.__The State Tax Assessor may require additional information to be filed with the amended return.__The assessor may prescribe exceptions to the requirements of this section.

§2889.__Application of revenues

Revenues derived by the tax imposed by this chapter must be credited to the General Fund.__On or before the 15th day of each month, the State Controller shall transfer all revenues received by the State Tax Assessor during the preceding month pursuant to the tax imposed by section 2886, subsection 1 to the Other Special Revenue Fund account in the Department of Human Services