§ 39-23-107 — Compliance; collection procedures

(a) Returns and reports. Any person producing electricity
from nuclear reactors 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 the fifteenth day of
the month immediately following the month in which the
electricity was produced.
(b) Payment. Any person owing a tax under this chapter
shall pay the tax once each month on or before the fifteenth day
of the month immediately following the month 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.