1.  Each special fuel supplier shall, not later than the last day of each month:

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(a) Submit to the Department a tax return which sets forth:

(1) The number of gallons of special fuel the special fuel supplier received during the previous month;

(2) The number of gallons of special fuel the special fuel supplier sold, distributed or used in this State during the previous month; and

(3) The number of gallons of special fuel the special fuel supplier sold, distributed or used in this State in which dye was added during the previous month.

(b) Pay to the Department the tax imposed pursuant to NRS 366.190 on all special fuel sold, distributed or used during the previous month for which dye was not added in the manner prescribed in this chapter.

2.  The Department may, by regulation, establish a procedure requiring special fuel suppliers to submit tax returns required by this section electronically.