Section 11-2405. Returns

a.  On or before the twenty-fifth day of June in
  each tax year, every person subject to tax hereunder shall file a return
  with the commissioner on a form prescribed by the commissioner. A retail
  licensee who obtains a license subsequent to the commencement of  a  tax
  year shall file a return for such tax year on or before the twenty-fifth
  day of the month following the month in which such license was obtained.
    b. The return shall state the amount of license fees paid to the state
  under  the  alcoholic  beverage  control law and the date when a license
  under such law was issued to the retail licensee and shall  contain  any
  other  information  which  the  commissioner  may deem necessary for the
  proper administration of this  chapter.  The  commissioner  may  require
  amended  returns  to  be  filed  within  twenty days after notice and to
  contain the information specified in the notice.
    c. 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
  shall take the necessary steps to enforce the filing of such a return or
  of a corrected return.
    d. The return otherwise  required  to  be  filed  on  or  before  June
  twenty-fifth,   nineteen   hundred   eighty   under  the  provisions  of
  subdivision a of this section, shall be made  and  filed  on  or  before
  August twenty-fifth, nineteen hundred eighty.