Section 49-1032 - Return and payment of tax; due dateA. The tax levied under this article is due and payable annually on or before March 31 for the preceding calendar year and is delinquent if not postmarked on or before that date or if not received by the department on or before March 31 for taxpayers electing to file in person.B. At the time the tax is paid the taxpayer shall prepare and file with the tax a return, on a form prescribed by the director, showing the amount of tax for which he is liable for the period covered by the return. The return shall contain either a sworn statement or a certification, under penalty of perjury, that the information contained in the return is true, complete and correct according to the best belief and knowledge of the owner or operator filing the report.Repealed effective on the earlier of the following: 1. Receipt of sixty million dollars into the regulated substance fund established by section 49-1015.01, Arizona Revised Statutes, as added by this act, after payment and extinguishment of all claims that were timely submitted and transfer of monies as prescribed by section 8, paragraph 2 of this act. 2. Receipt of sixty million dollars into the regulated substance fund established by section 49-1015.01, Arizona Revised Statutes, as added by this act, from monies transferred pursuant to this paragraph. If the regulated substance fund does not receive sixty million dollars pursuant to paragraph 1 of this section, the director of environmental quality shall deposit into the regulated substance fund monies collected by the department pursuant to section 49-1031, Arizona Revised Statutes, until a total of sixty million dollars of tax revenues collected pursuant to section 49-1031, Arizona Revised Statutes, in addition to monies encumbered and deposited in the monitored natural attenuation account, is received by the regulated substance fund.