Under P.A. 403 of 2000 licensed suppliers must file tax returns on the twentieth day of the month following the close of the reporting period.
Returns are due on the first business day after a legal holiday or weekend.
Returns were reformatted to conform to the new legislation. However, due to the extensive nature of the necessary changes, the Department was unable to provide suppliers with new returns and schedules until May 15, 2001. Accordingly, the Department is extending the due date for the April return to May 31, 2001. A supplier who files an April return by this date will not be subject to penalty for late filing. Interest and penalty will be assessed for returns and payments received after May 31, 2001.