01Payment of Taxes.The sales tax levied in Section 45–57–244 shall be dueand payable in monthly installments on or before the 20th day of the month nextsucceeding the month in which the tax accrued;the use tax levied pursuant to Section 45–57–244 shall be due and payablequarterly on or before the 20th day of the month next succeeding each quarterlyperiod during which the storage, use, or other consumption, of the tangiblepersonal property became taxable, each quarterly period to end on the last dayof each of the months of March, June, September, and December. All taxes levied pursuant to this subpartshall be paid to and collected by the state Department of Revenue at the sametime and along with the collection of the state sales tax and the state usetax. On or prior to the due dates ofthe taxes levied, each person subject to the taxes shall file with thedepartment a report or return in such form as may be prescribed by thedepartment, setting forth with respect to all sales and business that arerequired to be used as a measurement of the tax levied, a correct statement of the grossproceeds of all sales and the grossreceipts of all such business, and setting forth

sales and business that arerequired to be used as a measurement of the tax levied, a correct statement of the grossproceeds of all sales and the grossreceipts of all such business, and setting forth withrespect to the use tax levied, the total sales price of all property, the use,storage, or other consumption of which becamesubject to the tax during the then preceding quarterlyperiod. The reports shallinclude also such other items of information pertinent to the taxes and theamount thereof as the department may require.Any person subject to the taxes levied may defer reporting credit salesuntil after their collection, and in the event he or she so defers reportingthem, he or she shall thereafter include in each monthly report all creditcollections made during the month preceding, and shall pay the taxesdue thereon at the time of filing the report. All reports or returns filed with the department under this sectionshall be available, for inspection by the CountyCommission of Russell County, or its designated agent, at reasonable times during businesshours.(Act 2000–787, p. 1847, § 2.)