.04 Returns.

A. Filing Requirements. A person who is responsible for paying the tire recycling fee on tires sold during the course of a month shall file with the Comptroller a report of those sales, accompanied by payment of the tire recycling fee, by the 21st day of the succeeding calendar month.

B. Filing Basis.

(1) If the Comptroller determines from an application for a tire recycling fee account, previous reporting history, or through audit that a person subject to the tire recycling fee is expected to remit less than $100 per month in fees, the Comptroller may assign that person a filing basis that is less frequent than monthly.

(2) A person assigned a filing basis which is other than monthly shall notify the Comptroller whenever that person has reason to believe that future tire recycling fee payment obligations will average more than $100 per month.

(3) A person assigned a filing basis which is less frequent than four times per year, shall file with the Comptroller a supplemental return for any month, other than the month or months for which scheduled returns are due, in which fees due for that month exceed $100. This return, which is due by the due date set forth in § A of this regulation, shall also encompass any previously unreported fees accrued since the person's most recently filed return. Filing of this return does not affect a person's liability to file the next scheduled return.

C. The Comptroller shall mail tire recycling fee registrants appropriate returns well in advance of due dates. The failure to receive a return from the Comptroller does not, however, alter a person's obligation to file on time. A person who has not received a return from the Comptroller far enough in advance of the due date to avoid a late filing shall request an additional form from the Comptroller or file a signed schedule providing the information normally required on a return, together with the fees due, on or before the due date.

D. A person registered with the Comptroller for the tire recycling fee shall file returns in accordance with that person's filing schedule, even if fees are not due.

E. Late Charges.

(1) Statutory late charges, as provided in the Tax-General Article, § 13-601(a), 13-604, 13-701(a), and 13-708, Annotated Code of Maryland, are applicable to a person who files a return without payment in full or after the due date specified for the return.

(2) The Comptroller is authorized to abate late charges for cause shown. The Comptroller shall consider a record of timely filing of returns as cause shown for abating late charges on one occurrence during any 12-month period, absent evidence of other noncompliance during this period. Abatements shall be made by the Comptroller without a request if qualification can be determined on an automated basis.

(3) A person whose late charges have been waived on the basis of a previous record of timely filing is expected to take whatever steps are necessary to file subsequent returns on time. A second abatement of late charges during any 12-month period may not be authorized in the absence of a clear showing of cause relating to that return alone. The fact that late charges might have been abated on the first late return, for reasons other than a previous good filing record, is not relevant to this determination.