(1) Every CNG or LPG dealer must file a tax return with the department on or before the last day of the month following the close of the calendar quarter to which it relates on forms supplied by the department. The CNG return must account for all fuel received, sold, distributed, and used, and must include the amount of fuel tax collected during the calendar quarter, together with any other information the department may require. The LPG tax return must account for the total taxable gallons of fuel sold, the amount of fuel tax collected during the calendar quarter, together with any other information the department may require. The tax returns must accompany a tax remittance, if any, payable to the Department of Transportation for the amount of tax due.

(2) Every dealer must submit the quarterly tax return regardless of whether he has distributed fuel during the immediately preceding calendar quarter. Failure to file the tax return will be considered sufficient cause for revocation of the dealer's license, and the license may be revoked as of that date.

(3) A request for an extension allowed under 15-70-714, MCA, must be received by the department prior to the original due date of the tax return.

(4) The Department of Transportation may accept CNG and LPG dealer tax returns without requiring a listing of all individual sales made by those dealers.