§ 31-4. Remittance and reports.

(a) Remittance.

A provider shall remit the tax imposed by this subtitle to the Director on or before the 1st day of January and the 1^st day of July of each year.

(b) Reports.

(1) Each remittance must be accompanied by a report of all service transactions for the period reported.

(2) The report must be in the form and contain the information that the Director requires.