When is the soft drink tax return due to be filed ?
Section 12-21-1710(c) states: Distributors, wholesale, and retail dealers licensed under this section shall file the reports with the [department] as may be required not later than the twentieth day of each month showing transactions for the preceding month. Any person who fails to file the required reports must be penalized not less than twenty dollars nor more than one hundred dollars, to be assessed and collected in the same manner as other taxes are assessed and collected. The [department] may remit the penalty in whole or in part. Form L-2028 is used to report and remit the soft drink tax.
