In most instances, the monthly distribution represents that local government’s share of the tax paid on current returns. By that, we mean returns that are filed and paid on time and in full. For a sales tax return to be paid on time, it must be filed on or before the twentieth of the month following the end of the reporting period. For titled and registered property, returns are due no later than 20 days after the buyer takes possession of the item. In addition to the current returns, distributions will include taxes paid on late-filed returns, payments made for assessed liability (including penalty and interest charges or additional tax due resulting from a reporting error), and amended returns filed by taxpayers who are paying additional tax due.