§ 39-22-107 — Compliance; collection procedures

(a) Returns and reports. Any person producing electricity
from wind resources within this state which is subject to the
tax imposed by this chapter shall report the amount of megawatt
hours produced in this state on or before February 1 of the year
immediately following the year in which the electricity was
produced.
(b) Payment. Any person owing a tax under this chapter
shall pay the tax once each year on or before February 1 of the
year immediately following the year in which the electricity was
produced. The tax shall be collected by the department of
revenue.
(c) Timelines. There are no specific applicable
provisions for timelines for this chapter.