(1) Each person must, shall, within 30 days after the end of each quarter, make out on forms prescribed by the department of revenue, revenue and deliver to the department a statement showing the total number of tons of cement or gypsum produced by such person the person or used by him in the person the in manufacture the manufacture of the respective articles or products enumerated in 15-59-101(2) and 15-59-102 or imported by such person the person into the state of Montana for sale or use during each month of such quarter the and quarter during and during the whole quarter and such other information as that the department may require, together with the total amount due to the state as license taxes for such the quarter.

(2) Such The annual license tax as imposed by 15-59-102 shall must be paid in quarterly installments for the quarters ending, respectively, ending March 31, June 30, September 30, and December 31 of each year, and the amount of such the license tax due for each such quarter shall must be paid to the department within 30 days after the end of each such quarter and at the same time such statement the statement is delivered to the department.

(3) Any such person engaged in carrying on such a cement production business at more than one place or operating more than one factory or plant in this state may include all thereof locations in one statement.

(4) The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown therefor. shown.

Quarterly statement and payment of tax