§ 11-2205 Returns.
AC § 11-2205
a. At the time the payment of the tax imposed by this chapter becomes due, every person subject to tax hereunder shall file a return with the commissioner of motor vehicles in form and containing such information as may be prescribed by such commissioner of motor vehicles. The taxpayer's application for registration or the renewal of registration shall constitute the return required under this chapter, unless the commissioner of motor vehicles, by regulation, shall otherwise provide. b. Returns shall be preserved for three years and thereafter until the commissioner of motor vehicles permits them to be destroyed. c. The commissioner of motor vehicles may require amended returns or certificates of facts to be filed within twenty days after notice and to contain the information specified in the notice. Any such certificate shall be deemed to be part of the return required to be filed. d. If a return required by this chapter is not filed or if a return when filed is incorrect or insufficient on its face the commissioner of motor vehicles or the commissioner of finance if designated as his or her agent shall take the necessary steps to enforce the filing of such a return or of a corrected return.
