(1) Every dealer must submit the quarterly tax return regardless of whether he has distributed fuel during the immediately preceding calendar quarter. Failure to file the tax return will be considered sufficient cause for revocation of the dealer's license, and the license may be revoked as of that date.

(2) A request for an extension allowed under 15-70-714, MCA, must be received by the department prior to the original due date of the tax return.

(3) The Department of Transportation may accept CNG and LPG dealer tax returns without requiring a listing of all individual sales made by those dealers.