(a)Except as provided in subsections (b) and (c) of this section, each dealer, special fuel seller, special fuel user, or turbine fuel seller shall complete, under oath, and file with the Comptroller a motor fuel tax return:
(1)for each month in which the dealer, special fuel seller, special fuel user, or turbine fuel seller sells or uses motor fuel in the State:
(i)by delivery, on or before the last day of the next month;
(ii)by mail postmarked at least 2 days before the last day of the next month; or
(iii)if, for cause, the Comptroller grants an extension, by delivery on or before the date that the Comptroller specifies; and
(2)if the Comptroller so requires, by regulation, on other dates for each month in w
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(a) Except as provided in subsections (b) and (c) of this section, each dealer, special fuel seller, special fuel user, or turbine fuel seller shall complete, under oath, and file with the Comptroller a motor fuel tax return:
(1) for each month in which the dealer, special fuel seller, special fuel user, or turbine fuel seller sells or uses motor fuel in the State:
(i) by delivery, on or before the last day of the next month;
(ii) by mail postmarked at least 2 days before the last day of the next month; or
(iii) if, for cause, the Comptroller grants an extension, by delivery on or before the date that the Comptroller specifies; and
(2) if the Comptroller so requires, by regulation, on other dates for each month in which the dealer, special fuel seller, special fuel user, or turbine fuel seller does not sell or deliver motor fuel.
(b) Each licensed Class B dealer shall complete, under oath, and file with the Comptroller a motor fuel tax return:
(1) for each month in which the dealer receives gasoline in the State:
(i) by delivery, on or before the last day of the next month;
(ii) by mail postmarked at least 2 days before the last day of the next month; or
(iii) if, for cause, the Comptroller grants an extension, by delivery on or before the date that the Comptroller specifies; and
(2) if the Comptroller so requires, by regulation, on other dates for each month in which the dealer does not receive gasoline.
(c) (1) A special fuel user engaged in the business of agriculture shall complete, under oath, and file with the Comptroller a motor fuel tax return for periods and on dates as the Comptroller may specify by regulation.
(2) The Comptroller may not require filings more frequently than monthly.
(d) A return shall state the total gallons of motor fuel received, sold, or used, during the period that the return covers, at each place of business in the State.
(e) For periods beginning after December 31, 2026, a person shall file a motor fuel tax return electronically.