In making such return the person engaged in the business of
delivering gas to persons for use or consumption and not for resale may use any
reasonable method to derive
reportable
"therms" from his or her billing and payment records.
If the average monthly liability to the Department of the delivering supplier
does not exceed
$100, the
Department may authorize his or her returns to be filed on a quarter-annual
basis, with
the return for January, February, and March of a given year being due by April
30 of such
year; with the return for April, May, and June of a given year being due by
July
31 of
such year; with the return for July, August, and September of a given year
being
due by
October 31 of such year; and with the return for October, November, and
December
of a
given year being due by January 31 of the following year.
If the average monthly liability to the Department of the delivering supplier
does not exceed
$20, the
Department may authorize his or her returns to be filed on an annual basis,
with
the return
for a given year being due by January 31 of the following year.
Such quarter-annual and annual returns, as to form and substance, shall
be subject
to the same requirements as monthly returns.
Notwithstanding any other provision in this Law concerning the time
within which
a delivering supplier may
file his or her return, in the case of any delivering supplier who ceases to
engage in
a
kind of
business that makes him or her responsible for filing returns under this Law,
such
delivering supplier shall file a final return under this Law with the
Department not more
than one
month after discontinuing such business.
Each delivering supplier
whose average monthly liability to the Department under this Law
was
$10,000 or more during the preceding calendar year, excluding the month of
highest
liability and the month of lowest liability in such calendar year, and who is
not operated
by a unit of local government, shall make estimated payments to the Department
on or
before the 7th, 15th, 22nd, and last day of the month during which tax
liability
to the
Department is incurred in an amount not less than the lower of either 22.5% of
such
person's actual tax liability for the month or 25% of such person's actual tax
liability for
the same calendar month of the preceding year. The amount of such
quarter-monthly
payments shall be credited against the final tax liability of such person's
return for that
month. Any outstanding credit, approved by the Department, arising from such
person's
overpayment of his or her final tax liability for any month may be applied to
reduce the
amount of any subsequent quarter-monthly payment or credited against the final
tax
liability of such person's return for any subsequent month. If any
quarter-monthly
payment is not paid at the time or in the amount required by this Section, such
person
shall be liable for penalty and interest on the difference between the minimum
amount
due as a payment and the amount of such payment actually and timely paid,
except
insofar as such person has previously made payments for that month to the
Department in
excess of the minimum payments previously due.
The delivering supplier
making the return provided for in this Section shall, at the time
of
making
such return, pay to the Department the amount of tax imposed by this Law. All
moneys
received by the Department under this Law shall be paid into the General
Revenue
Fund
in the State treasury.
(Source: P.A. 93-31, eff. 10-1-03.)
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