(1) The small business investment company shall report as part of the corporate income tax return the following information on a form provided for that purpose:

(a) the names of all investors in the small business investment company;

(b) the amount of investment of each of the investors; and

(c) a list of all companies invested and showing:

(i) the name and location of the companies; and

(ii) the amount invested in the company.

(2) If any of the information required to be reported in (1) shall change after the return is made, such changes must be reported to the department by the last day of the month the change occurred.