(1) Every distributor must file a monthly distributor's license tax report, on a form furnished by the department within the time prescribed by 15-70-205 and/or 15-70-344, MCA. Supporting detail schedules on forms furnished by the department must accompany the distributor's license tax report, with all letters of explanation of credit deduction and the payment of the license tax due.

(2) Electronic filing, in the format required by the department, will be accepted.

(3) A licensed distributor who is subject to 15-70-205 and/or 15-70-344, MCA, must file electronically in a format prescribed by the department. Licensed distributors who report a combination of 99,999 gallons or less of gasoline and/or special fuel within a year may choose to file electronically or on paper forms prescribed by the department.

(4) Each distributor must report the amount of gasoline and special fuel distributed and received in gross gallons on the monthly tax return that is filed with the Department of Transportation.