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 Secretary or the sales tax administering authority for the administration, collection, and remittance of the tax imposed by this subtitle. (b) Tax Payments Date (1) General rule The tax imposed by this subtitle during any calendar month is due and shall be paid to the appropriate sales tax administering authority on or before the 15th day of the succeeding month. Both Federal tax imposed by this subtitle and conforming State sales tax (if any) shall be paid in 1 aggregate payment. (2) Cross reference See subsection (e) relating to remitting of separate segregated funds for sellers that are not small sellers. (c) Extensions for Filing Reports (1) Automatic extensions for not more than 30 days On application, an extension of not more than 30 days to file reports under subsection (a) shall be automatically granted. (2) Other extensions On application, extensions of 30 to 60 days to file such reports shall be liberally granted by the sales tax administering authority for reasonable cause. Extensions greater than 60 days may be granted by the sales tax administering authority to avoid hardship. (3) No extension for payment of taxes Notwithstanding paragraphs (1) and (2), no extension shall be granted with respect to the time for paying or remitting the taxes under this subtitle. (d) Telephone Reporting of Violations The Secretary shall establish a system under which a violation of this subtitle can be brought to the attention of the sales tax administering authority for investigation through the use of a toll-free telephone number and otherwise. (e) Separate Segregated Accounts (1) In general Any registered seller that is not a small seller shall deposit all sales taxes collected pursuant to section 103 in a particular week in a separate segregated account maintained