Section 473-A. Returns and payment of tobacco products tax by distributors

1. Every distributor shall, on or  before  the  twentieth  day  of  each
  month,  file  with  the commissioner of taxation and finance a return on
  forms to be prescribed and furnished by the  commissioner,  showing  the
  quantity  and wholesale price of all tobacco products imported or caused
  to be imported into the state by him or manufactured  in  the  state  by
  him,  during  the preceding calendar month. Every distributor authorized
  by the commissioner to make returns and pay the tax on tobacco  products
  sold,  shipped or delivered by him to any person in the state shall file
  a return showing  the  quantity  and  wholesale  price  of  all  tobacco
  products  so  sold,  shipped  or delivered during the preceding calendar
  month. Provided, however, the commissioner may, if he deems it necessary
  in order to insure the payment of the taxes  imposed  by  this  article,
  require returns to be made at such times and covering such periods as he
  may deem necessary, and, by regulation, may permit the filing of returns
  on  a quarterly, semi-annual or annual basis, or may waive the filing of
  returns by a distributor for such time and upon such  terms  as  he  may
  deem  proper if satisfied that no tax imposed by this article is or will
  be payable by him during the time for which  returns  are  waived.  Such
  returns  shall  contain such further information as the commissioner may
  require.
    2. Every distributor shall pay to the commissioner with the filing  of
  such  return  the  tax  on tobacco products for such month imposed under
  this article.