44-20-41. Monthly reports of distributors and dealers

Every distributor and every dealer who comes into possession of unstamped cigarettes must file with the tax administrator on the tenth (10th) day of each month a report for the preceding calendar month sworn to and executed by the distributor or dealer or his or her authorized agent or representative in which the distributor or dealer furnishes any information that the tax administrator requires concerning cigarettes and tax stamps. These reports shall, when required by the tax administrator, contain any or all of the following information:  (1) the amount of unstamped and stamped cigarettes on hand at the beginning of the month;  (2) the amount of unstamped and stamped cigarettes purchased or received during the month;  (3) the amount of unstamped and stamped cigarettes returned from customers or received from any other sources during the month;  (4) the amount of unstamped and stamped cigarettes sold, used, lost, stolen, returned to the factory, or otherwise disposed of during the month;  and (5) the amount of unstamped and stamped cigarettes on hand at the end of the month. This information may be required separately by brands, types, sizes, and kinds of cigarettes. If required by the tax administrator, this report must show separately the amount of cigarettes sold or distributed in intrastate commerce and the amount sold or distributed in interstate commerce. If required by the tax administrator, this report must also show the number, types, denominations, and face value of unused stamps on hand at the beginning of the month covered by the report;  the number, types, denominations, and face value of stamps purchased and received;  the number, types, denominations, and face value of stamps used, lost, stolen, exchanged, returned to the tax administrator, and disposed of;  and the number, types, denominations, and face value of stamps on hand at the end of the month covered by the report. This report must also contain any other information, which the administrator prescribes. The administrator shall furnish forms to distributors and dealers required to report under this chapter, but failure to obtain those forms is no excuse for the failure to file a report containing all the information that is required to be reported.