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liability for the sale, the customer shall have a legal right to claim a refund of such amount from such digital asset broker. However, if such amount is not refunded to the customer for any reason, the digital asset broker is liable to pay such amount to the Department. (f) Any person purchasing a digital asset business activity subject to tax under this Act as to which there has been no charge made to the customer of the tax imposed by Section 3-20 shall make payment of the tax imposed by Section 3-20 in the form and manner provided by the Department not later than the 20th day of the month following the month of payment for the digital asset business activity. Section 3-40. Return and payment. (a) Each digital asset broker shall make a return to the Department on or before the 20th day of each month for the preceding calendar month stating the following: (1) the digital asset broker's name; (2) the address of the digital asset broker's principal place of business; (3) the amount of digital asset business sales made by the digital asset broker during the preceding calendar month; (4) the amount of tax due, computed as set forth in this Act; (5) the signature of the digital asset broker; and SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468