Bill Text: MS HB866 | 2020 | Regular Session | Enrolled

Mississippi House Bill 866 (Prior Session Legislation)

Bill Title: Fuel and lubricating oil taxes; remove bond limit and class distinctions for certain distributors, require electronic filing of returns.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2020-06-22 - Approved by Governor [HB866 Detail]

Download: Mississippi-2020-HB866-Enrolled.html

MISSISSIPPI LEGISLATURE

2020 Regular Session

To: Ways and Means

By: Representative Lamar

House Bill 866

(As Sent to Governor)

AN ACT TO AMEND SECTIONS 27-55-7, 27-55-507, 27-57-7 AND 27-59-7, MISSISSIPPI CODE OF 1972, TO ALLOW THE MAXIMUM BOND LIMIT FOR DISTRIBUTORS OF GASOLINE, SPECIAL FUEL, LUBRICATING OIL AND COMPRESSED GAS TO BE EXCEEDED IN CERTAIN CIRCUMSTANCES; TO AMEND SECTIONS 27-57-5, 27-57-9, 27-57-11 AND 27-57-17, MISSISSIPPI CODE OF 1972, TO REMOVE ALL REFERENCES TO CLASS A AND CLASS B LUBRICATING OIL DISTRIBUTORS; TO AMEND SECTIONS 27-55-13, 27-55-523, 27-59-13 AND 27-59-311, MISSISSIPPI CODE OF 1972, TO REMOVE REFERENCES TO FILING PAPER RETURNS AND TO ADD REQUIREMENTS FOR ELECTRONIC FILING; TO AMEND SECTION 27-57-13, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE ABOVE; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-55-7, Mississippi Code of 1972, is amended as follows:

27-55-7. Before any person shall engage in business as a distributor of gasoline in this state, he shall first make application to the * * *~~commission~~ department, upon forms prescribed by the * * *~~commission~~ department, for a permit to engage in said business.

If said application is approved by the * * *~~commission~~ department, the applicant shall enter into a good and sufficient surety bond, written by a company qualified to write such bonds in this state. The bond shall be made payable to the State of Mississippi in a sum of not less than One Thousand Dollars ($1,000.00) nor more than Two Hundred Fifty Thousand Dollars ($250,000.00), the amount to be determined by the * * *~~commission~~ department; or, in lieu thereof, the applicant may deposit with the * * *~~commission~~ department a cash bond in the amount so determined. A personal bond in the amount so determined shall also be acceptable in lieu of a surety bond if the same is adequately secured by the pledge or assignment of a pledgeable or assignable bond or bonds of the State of Mississippi or the United States government. Such bond or bonds shall be in an amount not to exceed Two Hundred Fifty Thousand Dollars ($250,000.00), and not to exceed the gasoline tax estimated to become due by the said distributor of gasoline for any ninety-day period. If the distributor of gasoline is greater than one (1) month delinquent, and the gasoline tax estimate for any ninety-day period exceeds Two Hundred Fifty Thousand Dollars ($250,000.00), then the bond amount shall be increased in excess of Two Hundred Fifty Thousand Dollars ($250,000.00) to equal the gasoline tax estimate for any ninety-day period. If the distributor of gasoline is greater than three (3) months delinquent, and the gasoline tax estimate for any one-hundred-eighty-day period exceeds Two Hundred Fifty Thousand Dollars ($250,000.00), then the bond amount shall be increased in excess of Two Hundred Fifty Thousand Dollars ($250,000.00) to equal the gasoline tax estimated for any one-hundred-eighty-day period. The bond herein required shall be increased within the limits hereinabove set forth from time to time if deemed insufficient by the * * *~~commission~~ department, giving to the distributor of gasoline fifteen (15) days' notice, in writing, to increase said bond, said notice to state the amount of increase demanded.

The condition of said bond shall be that the distributor of gasoline shall fully comply with all laws pertaining to distributors of gasoline and pertaining to the transportation of gasoline as regulated by this article, and that he shall pay the gasoline tax and the penalties provided. Provided, however, any person who, prior to January 1, 1970, has furnished bond to meet the requirements of any petroleum tax law administered by the * * *~~commission~~ department, shall not be required to furnish an additional bond provided his existing bond is adequate, but such person shall be subject to all the other provisions of this article regulating and governing distributors of gasoline.

Provided further, that any person who purchases all of his gasoline on a tax-paid basis and from a qualified bonded distributor of gasoline for sale or distribution to retailers for resale to consumers shall not be required to make bond for said gasoline purchased, but shall be subject to all the other provisions of this article regulating and governing distributors of gasoline.

SECTION 2. Section 27-55-507, Mississippi Code of 1972, is amended as follows:

27-55-507. Before any person shall engage in business as a distributor of special fuel in this state, he shall first make application to the * * *~~commission~~ department, upon forms prescribed by the * * *~~commission~~ department, for a permit to engage in said business.

If the application is approved by the * * *~~commission~~ department, the applicant shall enter into a good and sufficient surety bond, written by a company qualified to write such bonds in this state. The bond shall be made payable to the State of Mississippi in a sum not less than One Thousand Dollars ($1,000.00) nor more than Two Hundred Fifty Thousand Dollars ($250,000.00), the amount to be determined by the * * *~~commission~~ department; or, in lieu thereof, the applicant may deposit with the * * *~~commission~~ department a cash bond in the amount so determined. A personal bond in the amount so determined shall also be acceptable in lieu of a surety bond if the same is adequately secured by the pledge or assignment of a pledgeable or assignable bond, or bonds, of the State of Mississippi or the United States government. Such bond or bonds shall be in an amount not to exceed Two Hundred Fifty Thousand Dollars ($250,000.00), and not to exceed the special fuel taxes estimated to become due by the distributor of special fuel for any ninety-day period. If the distributor of special fuel is greater than one (1) month delinquent, and the special fuel tax estimate for any ninety-day period exceeds Two Hundred Fifty Thousand Dollars ($250,000.00), then the bond amount shall be increased in excess of Two Hundred Fifty Thousand Dollars ($250,000.00) to equal the special fuel tax estimate for any ninety-day period. If the distributor of special fuel is greater than three (3) months delinquent, and the special fuel tax estimate for any one-hundred-eighty-day period exceeds Two Hundred Fifty Thousand Dollars ($250,000.00), then the bond amount shall be increased in excess of Two Hundred Fifty Thousand Dollars ($250,000.00) to equal the special fuel tax estimated for any one-hundred-eighty-day period. The bond required by this section shall be increased within the limits hereinabove set forth from time to time if deemed insufficient by the * * *~~commission~~ department, giving to the distributor of special fuel fifteen (15) days' notice, in writing, to increase such bond, such notice to state the amount of increase demanded.

The condition of such bond shall be that the distributor of special fuel shall fully comply with all laws pertaining to distributors of special fuel and pertaining to the transportation of special fuel as regulated by this article, and that he shall pay the special fuel taxes, and the penalties provided.

SECTION 3. Section 27-57-7, Mississippi Code of 1972, is amended as follows:

27-57-7. Before any person shall engage in business as a Class A distributor of lubricating oil, as defined in this article, in this state he shall first make application to the * * *~~commission~~ department, upon forms prescribed by the * * *~~commission~~ department, for a permit to engage in said business.

If said application is approved, the * * *~~commission~~ department may require said applicant to enter into a good and sufficient surety bond, written by a company qualified to write such bonds in the State of Mississippi, which bond shall be made payable to the State of Mississippi in a sum not less than One Thousand Dollars ($1,000.00) nor more than Two Hundred Fifty Thousand Dollars ($250,000.00); or in lieu thereof, deposit with the * * *~~commission~~ department a cash bond in the aforesaid amount. A personal bond in the aforesaid amount shall also be acceptable if the same is secured by bonds of the State of Mississippi or the United States government. Such bond or bonds shall be in an amount not to exceed Two Hundred Fifty Thousand Dollars ($250,000.00), and not to exceed the lubricating oil tax estimated to become due by the said distributor for any ninety-day period. If the distributor of lubricating oil is greater than one (1) month delinquent, and the lubricating oil tax estimate for any ninety-day period exceeds Two Hundred Fifty Thousand Dollars ($250,000.00), then the bond amount shall be increased in excess of Two Hundred Fifty Thousand Dollars ($250,000.00) to equal the lubricating oil tax estimate for any ninety-day period. If the distributor of lubricating oil is greater than three (3) months delinquent, and the lubricating oil tax estimate for any one-hundred-eighty-day period exceeds Two Hundred Fifty Thousand Dollars ($250,000.00), then the bond amount shall be increased in excess of Two Hundred Fifty Thousand Dollars ($250,000.00) to equal the lubricating oil tax estimated for any one-hundred-eighty-day period. The bond herein required shall be increased within the limits hereinbefore set forth from time to time if deemed insufficient by the * * *~~commission~~ department giving to the licensee fifteen (15) days' notice, in writing, to increase said bond, said notice to state the amount of increase demanded.

The bond required by this section shall be conditioned that the distributor will fully comply with all laws pertaining to distributors of lubricating oil and pay all excise taxes and penalties provided. Provided that bonds given by distributors under the laws heretofore in force shall remain in full force and effect. Provided, however, any person who has already furnished bond under a prior petroleum tax law or shall furnish a bond to meet the requirements of any petroleum tax law administered by the * * *~~commission~~ department shall not be required to furnish an additional bond, but said person shall be subject to all other conditions, requirements and liabilities imposed herein upon a distributor of lubricating oil.

SECTION 4. Section 27-59-7, Mississippi Code of 1972, is amended as follows:

27-59-7. Before any person shall engage in business as a distributor of compressed gas, he shall first make application to the * * *~~commission~~ department, upon forms prescribed by the * * *~~commission~~ department, for a permit to engage in said business.

If said application is approved, the * * *~~commission~~ department may require said applicant to enter into a good and sufficient surety bond, written by a company qualified to write such bonds in the State of Mississippi, which bond shall be made payable to the State of Mississippi, in a sum not less than One Thousand Dollars ($1,000.00) nor more than Twenty-five Thousand Dollars ($25,000.00); or in lieu thereof, deposit with the * * *~~commission~~ department a cash bond in the aforesaid amount. A personal bond in the aforesaid amounts shall also be acceptable if the same is secured by the bonds of the State of Mississippi or the United States government. Such bond or bonds shall be in an amount not to exceed Twenty-five Thousand Dollars ($25,000.00), and not to exceed the compressed gas taxes estimated to become due by the said distributor for any ninety-day period. If the distributor of compressed gas is greater than one (1) month delinquent, and the compressed gas tax estimate for any ninety-day period exceeds Twenty-five Thousand Dollars ($25,000.00), then the bond amount shall be increased in excess of Twenty-five Thousand Dollars ($25,000.00) to equal the compressed gas tax estimate for any ninety-day period. If the distributor of compressed gas is greater than three (3) months delinquent, and the compressed gas tax estimate for any one-hundred-eighty-day period exceeds Twenty-five Thousand Dollars ($25,000.00), then the bond amount shall be increased in excess of Twenty-five Thousand Dollars ($25,000.00) to equal the compressed gas tax estimated for any one-hundred-eighty-day period. The bond herein required shall be increased within the limits hereinbefore set forth from time to time if deemed insufficient by the * * *~~commission~~ department, giving to the distributor fifteen (15) days' notice, in writing, to increase said bond, said notice to state the amount of increase demanded.

Said bond shall be conditioned that the distributor will fully comply with all laws pertaining to distributors of compressed gas as regulated by this chapter and to pay the compressed gas taxes and penalties provided. Provided, however, that any person who has already furnished bond under a prior petroleum tax law or shall furnish a bond to meet the requirements of any petroleum tax law administered by the * * *~~commission~~ department shall not be required to furnish an additional bond, but said person shall be subject to all other conditions, requirements and liabilities imposed herein upon a distributor of compressed gas.

Before any public utility sells or delivers natural gas for use as a fuel in a motor vehicle to a user, as defined herein, the public utility shall notify, in writing, the * * *~~commission~~ department of its intention to engage in such activity.

A public utility who sells or delivers natural gas to a user, as defined herein, shall be subject to the same requirements and penalties as distributors of compressed gas except that the public utility shall not be required to comply with Section 75-57-49.

SECTION 5. Section 27-57-5, Mississippi Code of 1972, is amended as follows:

27-57-5. The words, terms and phrases as used in this article shall have the following meanings unless the context requires otherwise:

(a) "Lubricating oil" means all petroleum-based oils or synthetic lubricants intended for use in the crankcase of an internal combustion engine, either spark ignition or diesel type. The purpose of "lubricating oil" is to reduce friction between two (2) solid surfaces moving relative to one another. Lubricating oil shall not mean spindle oils, cutting oils, steam cylinder oils, transmission fluids or oils, gear oils, industrial oils, electrical insulating oils, manufactured, recommended, advertised and intended for such; lubricating oil specifically designed for use in large stationary engines of five hundred (500) horsepower or more; oils specifically designed for use in aircraft or outboard motors, or lubricating oil additives and compounds, manufactured, recommended, advertised and intended for use as an additive or compound and packaged in quantities of one (1) gallon or less; oils which would cause damage to an internal combustion engine if used as a lubricant, or special purpose oils where the finished cost would make its use as a lubricating oil in an internal combustion engine economically prohibitive, or oils used as raw materials in manufacturing processes and any grease which is classified as a lubricant and which is manufactured, recommended, advertised and intended for use as such.

(b) "Person" means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or any other group or combination acting as a unit, and the plural as well as the singular number unless the intention to give a more limited meaning is disclosed by the context.

(c) " * * *~~Class A~~ Distributor" means any person who acquires lubricating oil on which the tax levied by this article has not been paid and sells or delivers lubricating oil to wholesalers, retailers or directly to consumers.

(d) "Commission" or "department" means the Department of Revenue.

(e) "Refiner" or "processor" shall mean every person who shall receive, produce, manufacture, refine, distill, blend or compound lubricating oil in this state, when such person shall engage in refining or processing petroleum products in this state, and the blending or mixing process produces a finished product with different physical and chemical properties from the original products.

(f) "Waters" shall mean public waters.

(g) "Retailer" means every person who sells lubricating oil at retail.

SECTION 6. Section 27-57-9, Mississippi Code of 1972, is amended as follows:

27-57-9. If the * * *~~commission~~ department approves the application and bond, it shall issue a permit authorizing said applicant to engage in business as * * *~~either~~ a * * *~~Class A or Class B~~ distributor and said permit shall not be assignable or otherwise transferable. Said permits may be revoked for a single business location or all such locations by the * * *~~commission~~ department at any time upon ten (10) days' written notice, if said distributor shall fail to pay all excise taxes and penalties due within the time provided by law where so required, or shall fail in any way to comply with all the provisions of this article, but such cancellation shall not relieve the distributor or his sureties from liability on the distributor's bond. No permit shall be issued any applicant who is in arrears or default to the state or any subdivision thereof for any taxes on any petroleum products. Copies of all permits shall be filed and recorded alphabetically by the comptroller.

Any person engaging in the business of a distributor without a permit having first been obtained as provided herein, or after any permit granted a distributor has been revoked, shall forfeit all right to do business as a distributor of lubricating oil in the State of Mississippi for a period of not less than one (1) year, nor more than five (5) years. It shall be the duty of the * * *~~commission~~ department, when it shall have knowledge that any person is engaging in business as a distributor without a valid permit to proceed by injunction or otherwise, to prevent the continuance of said business as a distributor of lubricating oil, and any judge or chancellor now authorized to grant injunctions, shall grant an injunction enjoining the continuance of said business for not less than one (1) year nor more than five (5) years.

SECTION 7. Section 27-57-11, Mississippi Code of 1972, is amended as follows:

27-57-11. Any person who is engaged in business as a Class A distributor or who acts as a * * *~~Class A~~ distributor as defined in this article, shall pay for the privilege of engaging in such business or acting as such * * *~~Class A~~ distributor, an excise tax of Two Cents (2�) per quart (Eight Cents (8�) per gallon) upon lubricating oil (1) sold to * * *~~Class B~~ distributors; (2) sold to retailers; (3) sold directly to a consumer; (4) used in any motor vehicle owned or operated by such person in this state. Provided that the tax herein imposed and assessed shall be collected and paid to the State of Mississippi but once in respect to any lubricating oil.

* * *

SECTION 8. Section 27-57-17, Mississippi Code of 1972, is amended as follows:

27-57-17. (1) There shall not be included in the measure of the tax levied hereunder any lubricating oils:

(a) Sold or delivered by a * * *~~Class A~~ distributor to another * * *~~Class A~~ distributor within this state.

(b) Sold by a * * *~~Class A~~ distributor to the United States government for use of the armed forces only and delivered in quantities of not less than fifty (50) gallons.

(c) Exported to a destination beyond the borders of this state by any person, by ship, vessel, barge, railroad tank car, pipeline, or tank truck, if such tank truck is operated by a common or contract carrier.

(d) Exported to destination beyond the borders of this state by a * * *~~Class A~~ distributor.

(e) Sold in quantities of fifty (50) gallons, or more, to be used by any railroad locomotive, boat, vessel, ship, towboat, or dredgeboat.

(f) Brought into this state in the reservoir provided by the manufacturer of a vehicle as the container of oils used exclusively for lubricating said vehicle.

(2) Evidence of exempt transactions provided in this section and the subsections thereof shall consist of copies of invoices, documents or any other evidence that may be required by the * * *~~commission~~ department. In order to claim exemptions provided under this article, the distributor of lubricating oil must file claims therefor within three (3) years from the date of sale or delivery; otherwise, claims for such exemptions shall be disallowed.

SECTION 9. Section 27-55-13, Mississippi Code of 1972, is amended as follows:

27-55-13. For the purpose of determining the amount of his liability for the tax imposed by this article, each bonded distributor of gasoline shall, not later than the twentieth day of the month next following the month in which this article becomes effective, and not later than the twentieth day of each month thereafter, file with the * * *~~commission~~ department a monthly report which shall include a statement of the number of gallons of gasoline or blend stock received by such distributor within this state during the preceding calendar month, and such other information as may be reasonably necessary for the proper administration of this article.

At the time of filing each monthly report with the * * *~~commission~~ department, a distributor may take a credit for the number of gallons of gasoline that he purchased during the preceding calendar month from a distributor who pays the excise tax imposed by this article on such gasoline.

At the time of filing each monthly report with the * * *~~commission~~ department, each distributor of gasoline shall pay to the * * * ~~commission~~ department the full amount of the gasoline tax due from such distributor for the preceding calendar month, less two percent (2%) to cover evaporation, shrinkage and other normal losses.

Reports and payments * * *~~sent to the commission by mail~~ must be * * *~~postmarked~~ filed electronically by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be * * *~~postmarked~~ filed electronically by the first working day following the due date in order to be considered timely filed.

The monthly report of the distributor of gasoline shall be prepared and filed with the * * *~~commission~~ department on forms prescribed by the * * *~~commission~~ department, or the distributor of gasoline may, with the approval of the * * *~~commission~~ department, furnish the required information on machine-prepared schedules. Such monthly reports or schedules shall be signed by the distributor or his duly authorized agent and shall contain a declaration that the statements contained therein are true and correct and are made under the penalty of perjury.

SECTION 10. Section 27-55-523, Mississippi Code of 1972, is amended as follows:

27-55-523. For the purpose of determining the amount of his liability for the tax imposed by this article, each bonded distributor of special fuel shall, not later than the twentieth day of the month next following the month in which this article becomes effective, and not later than the twentieth day of each month thereafter, file with the * * *~~commission~~ department a monthly report which shall include a statement of the number of gallons of special fuel received and sold by such distributor of special fuel within this state during the preceding calendar month, and such other information as may be reasonably necessary for the proper administration of this article.

At the time of filing each monthly report with the * * *~~commission~~ department, a distributor may take a credit for the number of gallons of special fuel that he purchased during the preceding calendar month from a distributor who pays the excise tax imposed by this article on such special fuel.

At the time of filing each monthly report with the * * *~~commission~~ department, each distributor of special fuel shall pay to the * * *~~commission~~ department the full amount of the special fuel tax due from such distributor for the preceding calendar month.

The monthly report of the distributor of special fuel shall be prepared and filed with the * * *~~commission~~ department on forms prescribed by the * * *~~commission~~ department, or the distributor of special fuel may, with the approval of the * * *~~commission~~ department, furnish the required information on machine-prepared schedules. Such monthly reports or schedules shall be signed by the distributor or his duly authorized agent and shall contain a declaration that the statements contained in such report are true and correct and are made under the penalty of perjury.

When special fuel, which would otherwise be taxable under the provisions of this article, is imported, sold, delivered or exported, under conditions which will exclude such special fuel from the tax levied under this article by reasons of one or more of the exemptions provided in this article, deduction for such exempt special fuel may be taken without prior approval of the * * *~~commission~~ department on the monthly report of the bonded distributor of special fuel importing, selling, delivering or exporting such special fuel. Provided, however, that the * * *~~commission~~ department may require proof to be furnished of such deduction for exempt special fuel.

When the Five and Three-fourths Cents (5.75�) per gallon tax has accrued or has been paid on special fuel that is taxed at Eighteen Cents (18�) per gallon, a deduction of Five and Three-fourths Cents (5.75�) per gallon may be made.

SECTION 11. Section 27-59-13, Mississippi Code of 1972, is amended as follows:

27-59-13. The excise taxes levied in this chapter shall become due and payable on or before the twentieth day of the month succeeding the month in which the tax accrues. Each distributor shall file with the * * *~~commission~~ department a monthly report setting forth the quantity of compressed gas received within this state, less any authorized exemptions; the quantity of compressed gas sold for use on the highways of this state; and any other information as may be reasonably necessary for the administration of this chapter. The distributor shall remit to the * * *~~commission,~~ department with the monthly report, the full amount of the excise tax shown thereon to be due.

Reports and payments * * *~~sent to the commission by~~ must be * * *~~postmarked~~ filed electronically by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be * * *~~postmarked~~ filed electronically by the first working day following the due date in order to be considered timely filed.

An amount equal to One-fourth Cent (1/4�) per gallon on all compressed gas shown to be taxable for highway use may be deducted; provided, that the One-fourth Cent (1/4�) per gallon tax on such compressed gas has been paid or is covered by the bond of a distributor of compressed gas.

The monthly report of the distributor shall be prepared and filed with the * * *~~commission~~ department on forms prescribed by the * * *~~commission~~ department or the distributor may, with the approval of the * * *~~commission~~ department, furnish the required information on machine-prepared schedules. Such monthly reports shall be signed by the distributor or his duly authorized agent and contain a declaration that the statements contained therein are true and are made under the penalty of perjury.

All persons storing compressed gases, excepting natural gas, in underground caverns or cavities in this state shall make monthly reports of withdrawals of such compressed gases from storage, on forms prescribed by the * * *~~commission~~ department at the same time, in the same manner, and subject to the same terms, conditions and penalties as is otherwise provided for distributors of compressed gas. Sales and deliveries of compressed gases to nonpermitted distributors shall be listed and reported on such reports separately from sales and deliveries to permitted distributors.

SECTION 12. Section 27-59-311, Mississippi Code of 1972, is amended as follows:

27-59-311. The tax levied in this article shall become due and payable on or before the twentieth day of the month succeeding the month in which the tax accrues. Each person liable for the tax levied in this article shall file with the * * *~~commission~~ department a monthly report setting forth the quantity of natural gas and/or locomotive fuel used in this state and any other information as may be deemed reasonably necessary for the administration of this article and shall remit the full amount of the taxes shown to be due.

Reports and payments * * *~~sent to the commission by mail~~ must be * * *~~postmarked~~ electronically filed by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be * * *~~postmarked~~ electronically filed by the first working day following the due date in order to be considered timely filed.

The monthly report shall be prepared and filed with the * * *~~commission~~ department on forms prescribed by the * * *~~commission~~ department or with the approval of the * * *~~commission~~ department, on machine-prepared schedules. Such monthly reports shall be signed by the permittee or his duly authorized agent and contain a declaration that the statements contained therein are true and are made under the penalty of perjury.

SECTION 13. Section 27-57-13, Mississippi Code of 1972, is amended as follows:

27-57-13. (1) For the purpose of determining the amount of his liability for the tax imposed herein, each * * *~~Class A~~ distributor shall, not later than the twentieth day of the month next following the month in which this article becomes effective and not later than the twentieth day of each month thereafter, file with the * * *~~commission~~ department a monthly report which shall include a statement of the number of gallons of lubricating oil sold by such * * *~~Class A~~ distributor within this state during the preceding calendar month and such other information as may be necessary for the proper administration of this article.

(2) At the time of filing each monthly report with the * * *~~commission~~ department, each * * *~~Class A~~ distributor shall pay to the * * *~~commission~~ department the full amount of the lubricating oil tax due from such * * *~~Class A~~ distributor for the preceding calendar month.

The monthly report of the * * *~~Class A~~ distributor shall be prepared and filed with the * * *~~commission~~ department on forms prescribed by the * * *~~commission~~ department, or such Class A distributor may, with the approval of the * * *~~commission~~ department, furnish the required information on machine-prepared schedules setting out such information as is prescribed on the forms furnished by the * * *~~commission~~ department. Such monthly reports shall be signed by the * * *~~Class A~~ distributor in person or by his duly authorized agent and shall contain a declaration that the statements contained therein are true and are made under penalty of perjury.