757. EFFECTIVE THROUGH JUNE 30, 1986 - BIMONTHLY RETURN AND REMITTANCE - EXTENSION TO TIME - DELINQUENCY.

On or before the last day of the month following each two-month period, every person who is a holder of a sales tax permit, or is a retailer whose receipts are subject to sales tax within the Reservation during the two-month period, shall make a return and remittance to the Tax Commission on forms prescribed and furnished by the Commission. The Tax Commission may grant an extension of not more than five days for filing a return and remittance. Unless an extension is granted, penalties and interest pursuant to Chapter 6 of this Code shall be paid if a return or remittance is not made on time.

Effective July, 1986, on or before the last day of the month following each two-month period, every person who is a holder of a sales tax permit, or is a retailer whose receipts are subject to sales tax within the Reservation during the two-month period, shall make a return and remittance to Tax Commission on forms prescribed and furnished by the Commission. The Tax Commission may grant an extension of not more than five days for filing a return and remittance. Unless an extension is granted, penalties and interest pursuant to Chapter 6 of this Code shall be paid if a return of remittance is not made on time. In addition to the above requirements any person who tax liability exceeds six hundred dollars in any two month period shall file returns and make remittance on a monthly basis for the next twelve months. Monthly reports and remittance are due on the last day of the following month.