10-4-204. Deadlines for filing returns. (1) The provider collecting the fee under 10-4-201 must file a return with the department of revenue on or before the last day of the month following the end of each calendar quarter, reporting the amount of fee due on access lines during the quarter. Returns are subject to the penalty for false swearing provided in 45-7-202.

(2) When a return of the fee is required, the provider required to make the return shall pay the fee due the department of revenue at the time fixed for filing the return.

(3) The provider shall pay the fee based on the net amount billed for the access line fee during the quarter.

(4) As used in this section, the "net amount billed for the access line fee" equals the gross amount billed for the service, less adjustments for uncollectible accounts, refunds, incorrect billings, and other appropriate adjustments.