; 110 Stat. 857 ( SBREFA )) and the Regulatory Flexibility Act (5 U.S.C. 601–612 ( RFA )) shall apply to regulations promulgated under this subtitle. 407. Jurisdiction (a) State Jurisdiction A sales tax administering authority shall have jurisdiction over any gross payments made which have a destination (as determined in accordance with section 405) within the State of said sales tax administering authority. This grant of jurisdiction is not exclusive of any other jurisdiction that such sales tax administering authority may have. (b) Federal Jurisdiction The grant of jurisdiction in subsection (a) shall not be in derogation of Federal jurisdiction over the same matter. The Federal Government shall have the right to exercise preemptive jurisdiction over matters relating to the taxes imposed by this subtitle. 5 OTHER ADMINISTRATIVE PROVISIONS Sec. 501. Monthly reports and payments. Sec. 502. Registration. Sec. 503. Accounting. Sec. 504. Penalties. Sec. 505. Burden of persuasion and burden of production. Sec. 506. Attorneys’ and accountancy fees. Sec. 507. Summons, examinations, audits, etc. Sec. 508. Records. Sec. 509. Tax to be separately stated and charged. Sec. 510. Coordination with title 11. Sec. 511. Applicable interest rate. 501. Monthly reports and payments (a) Tax Reports and Filing Dates (1) In general On or before the 15th day of each month, each person who is— (A) liable to collect and remit the tax imposed by this subtitle by reason of section 103(a), or (B) liable to pay tax imposed by this subtitle which is not collected pursuant to section 103(a), shall submit to the appropriate sales tax administering authority (in a form prescribed by the Secretary) a report relating to the previous calendar month. (2) Contents of report The report required under paragraph (1) shall set forth— (A) the gross payments referred to in section 101, (B) the tax collected under chapter 4 in connection with such payments, (C) the amount and type of any credit claimed, and (D) other information reasonably required by the