Section 11-2205. Returns

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.